- 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.