- OECD: Pillar One blueprint on nexus, profit allocation challenges of digitalization issued
- OECD: Pillar Two blueprint on a global minimum tax issued
- Australia: Corporate tax residency definition to be amended
- Czech Republic: Tax outlook for 2021
- European Union: CJEU rules Romanian TP law on transactions between branch, HO complies with EU law
- Finland: Guidance on TRACE investor self-declaration released
- Germany: Lower house of parliament approves ratification of MLI
- India: Legislation enacted to extend compliance deadlines and defer some FA 2020 measures
- India: Policy for foreign district investment in defense sector amended
- Luxembourg: CJEU AG issues preliminary VAT ruling on provision of vehicles to nonresident staff
- Norway: Budget proposal includes WHT on certain interest, royalty, and lease payments
- OECD: Report published on taxation of virtual currencies
- Oman: CbC reporting requirements introduced for multinational enterprises
- United States: New guidance includes final regulations addressing partnership withholding issues
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.