- Spain: Digital services tax enacted
- Australia: Clarification of the corporate residency test
- France: Gifts up to EUR 100,000 temporarily exempted from tax
- Guatemala: SAT has begun requesting semented financial statements for transfer pricing purposes
- India: High Court rules new tax treaty provision repeals and replaces earlier provision
- India: Scope of “faceless” proceedings expanded
- Japan: Can Japan attract international financial firms and their high-earning executives?
- OECD: New methodology released for BEPS action 13 peer reviews
- Oman: VAT Law published
- United Arab Emirates: Court allows late payment penalties on voluntary disclosures
- United Arab Emirates: Economic substance notification and report templates issued
- United States: IRS issues guidance on restricting telescoping in MAP and APA cases
- United States: Retirement bill introduced as sequel to SECURE Act
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
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