• Asia-Pacific: Regional Comprehensive Economic Partnership agreement signed
• Austria: SAC rules third-country insurers and pension funds entitled to dividend WHT refund
• France: 2021 draft finance bill would reverse nonresident withholding tax reform proposal
• France: Court broadly interprets 50% tax exemption for certain inpatriate investment income
• Germany: MOF modifies definition of “supply of goods with installation”
• India: CBDT amends deadlines under Direct Tax Vivad se Vishwas Act, 2020
• Malaysia: Highlights of Budget 2021 include incentive measures to attract foreign ivestment
• Mexico: Legislation proposed to limit subcontracting would have tax implications
• Taiwan: Eligibility for deemed profit treatment clarified
• United States: IRS guidance addresses deductibility of SALT payments by passthroughs
• Uruguay: Government amends investment promotion regime
• 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.