- France: Tax authorities publish final version of DAC 6 guidelines
- Australia: ATO finalizes long-awaited transfer pricing guidance on interest-freee loans
- Australia: Significant reforms to foreign investment rules enacted
- Canada: Sales tax and the digital economy: Summary of recent changes
- India: High Court confirms discount on options granted under an ESOP is deductible
- Italy: Guidance issued on implementation of DAC 6
- Taiwan: Draft amendments to Biotech and New Pharmaceutical Development Act announced
- United Kingdom: Guidance on post-transition period indirect taxation issues released
- United States: Additional TCJA guidance released
- United States: GILTI high-tax exception corrections released
- United States: Unrelated business taxable income “silo” rules clarified in final regulations
- 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.
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