- Kenya: Draft digital services tax regulations issued
- Australia: Jobkeeper 2 rules released
- Canada: Sales tax registration: Provinces are focusing on nonresidents
- China: Tax administration issues guidance on COVID-19 effects on PEs and residency
- Colombia: Finance Ministry issues regulations for “mega investments” regime
- European Union: Commission approves Italian scheme to support large companies affected by COVID-19
- Greece: State aid for audiovisual works addressed in new ministerial decision
- Guernsey: Overview of economic substance pre-filing considerations
- Hong Kong: Tax authorities commence transfer pricing documentation compliance reviews
- Singapore: IRAS releases transfer pricing guidance for taxpayers affected by COVID-19
- Singapore: Tax framework for variable capital companies published
- Taiwan: R&D tax credits for education and training expenses of R&D personnel proposed
- United States: Treasury, IRS release final and proposed guidance clarifying stock attribution rules
- 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.