• European Union: CJEU AG opines recipient of order to provide tax information may challenge validity
• European Union: European Commission releases package for fair and simple taxation
• Finland: Guidance on new Register of Authorized Intermediaries released
• India: ITAT rules sales made by nonresident via local subsidiary create business connection
• India: ITAT rules that general anti-avoidance rule may not be applied retroactively
• India: Scope of infrastructure eligible foincome tax exemption for SWFs broadened
• Indonesia: Regulation provides rules for listed companies to benefit from reduced CIT rate
• Japan: Overview of opportunities for utilization of tax losses
• OECD: OECD publishes final model reporting rules for sharing and gig economy platforms
• Poland: Taxpayer “white list” amended
• Saudi Arabia: GAZT releases second edition of transfer pricing guidelines
• Singapore: New law allows transfer of tax incentive awards, enhances investment allowance scheme
• United States: Income subject to high rate of foreigntax: Final and proposed regulations released
• United States: Summary of final FDII regulations under section 250

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