The World Tax Advisor includes in particular:

• France: French tax authorities publish draft guidelines on DAC 6 hallmarks
• El Salvador: El Salvador grants additonal time for filing 2019 annual income tax return and paying tax
• Australia: Amendments to hybrid mismatch rules introduced to parliament
• Australia: Tax authorities highlight concerns over certain cross-border transactions
• European Union: Commission approves Italian scheme to support economy in light of COVID-19 outbreak
• France: VAT measures introduced to address impact of COVID-19
• India: Procedural rules for MAP resolutions revised
• India: Reduction in employer and employee contributions to provident fund announced
• Italy: Italian notional interest deduction implications under new US anti-hybrid rules
• Peru: Accelerated depreciation of certain fixed assets introduced in response to COVID-19
• Russia: Tax reliefs and extensions to compliance deadlines announced in response to COVID-19
• Singapore: Ruling on calculation of notional capital allowances for shipping company issued
• Taiwan: Application for refund of overpaid business tax simplified in response to COVID-19
• United States: Paycheck Protection Program enhancements would expand loan forgiveness rules
• Tax treaty round up

For the latest developments from various countries on measures in response to COVID-19, please visit the new Deloitte tax@hand COVID-19 page.