• Australia: Tax authorities outline concerns over arrangements to avoid interest withholding tax
• India: Detailed guidance on mutual agreement procedure issued
• Africa: Digital services tax in Africa: The journey so far
• Australia: Guidance issued on thin capitalization arm’s length debt test
• Cayman Islands: Economic substance guidance version 3.0 reloaded
• Colombia: Guidance issued on income tax credit for VAT paid on productive tangible fixed assets
• Cyprus: Parliament passes amendments to tax treatment of intangible assets
• Czech Republic: Supreme Administrative Court rules on statute of limitations
• European Union: European Commission proposals require exchange of information from online platforms
• Greece: R&D expense super deduction increased to 100%
• India: GST e-invoicing mandatory as from 1 October 2020, SEZ units excluded
• Saudi Arabia: VAT amnesty extended through 30 September 2020
• Singapore: IRAS issues guidance on tax treatment of various COVID-19 support measures
• Taiwan: Ruling allows 2020 provisional income tax payments deferral in response to COVID-19
• United States: Regs address partnership interests held in connection with performance of services
• United States: Transfer pricing: How inbound companies can recover and thrive during COVID-19
• Tax treaty round up

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