The World Tax Advisor includes in particular a special COVID-19 section:
- OECD: OECD issues permanent establishment considerations due to COVID-19
- Austria: Tax payment and filing deadlines extended in response to COVID-19
- European Union: CJEU rules that Italian financial transactions tax is compatible with EU law
- Guatemala: Procedures for updating taxpayer information modified due to COVID-19
- Indonesia: Additional businesses eligible for tax incentives during COVID-19 pandemic
- Japan: Overview of anti-dividend stripping rules under 2020 tax reform
- New Zealand: Loss carryback rule: Fine in theory, but watch out for fish hooks
- OECD: Update provided on OECD’s work on taxation in context of COVID-19
- Peru: Procedures for calculating advance payments of income tax modified
- Portugal: Postponement of transfer pricing obligations due to COVD-19 pandemic
- Portugal: 2020 budget law makes changes to corporate, individual, and indirect tax rules
- South Africa: Finance minister provides more detail on additional COVID-19 tax relief measures
- Spain: Additional economic and fiscal measures introduced to address impact of COVID-19
- United States: USMCA to enter into force on 1 July 2020 as US progresses its implementation steps
- United States: Guidance addresses deductibility of expenses paid for by PPP loans
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