• Kenya: Draft digital services tax regulations issued
• Australia: Jobkeeper 2 rules released
• Canada: Sales tax registration: Provinces are focusing on nonresidents
• China: Tax administration issues guidance on COVID-19 effects on PEs and residency
• Colombia: Finance Ministry issues regulations for “mega investments” regime
• European Union: Commission approves Italian scheme to support large companies affected by COVID-19
• Greece: State aid for audiovisual works addressed in new ministerial decision
• Guernsey: Overview of economic substance pre-filing considerations
• Hong Kong: Tax authorities commence transfer pricing documentation compliance reviews
• Singapore: IRAS releases transfer pricing guidance for taxpayers affected by COVID-19
• Singapore: Tax framework for variable capital companies published
• Taiwan: R&D tax credits for education and training expenses of R&D personnel proposed
• United States: Treasury, IRS release final and proposed guidance clarifying stock attribution rules
• 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.