Global developments summary, search by country

Need to find specific updates? KPMG’s COVID-19, Global Tax Developments Summary [PDF 5 MB] (last updated 1 September 2021) sorts TaxNewsFlash reports below alphabetically by country.

Still not finding COVID-related tax relief for a specific country? Refer to KPMG's country guide

August 2021

31 Aug - United States: Further extension of relief regarding tax-exempt bonds (COVID-19)

30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties (COVID-19)

26 Aug - Ireland: Updated guidance regarding employment wage subsidy program (COVID-19)

26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators (COVID-19)

26 Aug - United States: Request for comments, extension of exclusions of medical product imported from China (COVID-19)

24 Aug - United States: Employee retention credit—additional guidance ties up many loose ends (COVID-19)

19 Aug - Austria: Overview of tax-related relief measures (COVID-19)

17 Aug - Singapore: Updated GST guidance, treatment of termination expenses (COVID-19)

16 Aug - Mexico: Trade-related compliance activities suspended (COVID-19)

13 Aug - Malaysia: Extension of time, sales tax return (COVID-19)

13 Aug - Singapore: Tax treatment of Singapore citizens and permanent residents working remotely (COVID-19)

11 Aug - Australia: Legislation enacted, tax treatment of economic response payments (COVID-19)

10 Aug - United States: Safe harbor for employers to exclude amounts for determining employee retention credit eligibility (COVID-19)

9 Aug - Hong Kong: Guidance addresses tax residence, permanent establishment, cross-border employee issues (COVID-19)

5 Aug - Canada: Wage and rent subsidy relief programs, extended through 23 October 2021 (COVID-19)

4 Aug - United States: Guidance for employers claiming employee retention credit, for third and fourth quarters 2021 (COVID-19)

3 Aug - Cyprus: Tax treatment of government grants, benefits (COVID-19)

3 Aug - United States: Updated FAQs concerning PPP loans, SBA discontinues “loan necessity questionnaire" (COVID-19)

2 Aug - United States: Expiring nexus and withholding relief in multiple states (COVID-19)

July 2021

30 Jul - Mauritius: Extended deadline for FATCA and CRS reporting (COVID-19)

30 Jul - South Africa: Emergency tax and unemployment insurance relief for employers (COVID-19)

29 Jul - United States: IRS updates FAQs on paid leave credits available for employers; leave provided to employees with regard to vaccinations (COVID-19)

28 Jul - Canada: Temporarily suspended limitation periods to resume 1 September 2021 (Quebec) (COVID-19)

28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events (COVID-19)

28 Jul - United States: PPP loan forgiveness process, appeals deferment (COVID-19)

27 Jul - Cyprus: Proposed deferral of VAT payments (COVID-19)

23 Jul - Hungary: Construction-related products subject to EKAER notification (COVID-19)

22 Jul - Malaysia: Extension of time, sales and services tax reporting (COVID-19)

20 Jul - Australia: Eligibility requirements for business grants (New South Wales) (COVID-19)

20 Jul - Belgium: Extension of VAT relief measures (COVID-19)

19 Jul - EU: Temporary VAT exemption, donated supplies (COVID-19)

19 Jul - United States: Treatment of PPP loans (California, Hawaii, Minnesota, Rhode Island) (COVID-19)

16 Jul - Czech Republic: “Uncovered costs program” and support for businesses with decreased sales (COVID-19)

16 Jul - Hungary: Relief measures include cash grants for R&D projects (COVID-19)

15 Jul - Canada: Temporary deferred salary leave plan, pension plan relief (COVID-19)

13 Jul - Panama: List of reportable jurisdictions updated; CRS reporting deadline extended (COVID-19)

13 Jul - Seychelles: Tax amnesty available through December 2021 (COVID-19)

13 Jul - Vietnam: Relief measures for employers (COVID-19)

12 Jul - Cambodia: Extensions of tax relief measures for certain industries, sectors (COVID-19)

7 Jul - Japan: Updated FAQs providing tax-related guidance (COVID-19)

7 Jul - Malaysia: Updated FAQs on tax during recovery period (COVID-19)

6 Jul - United States: IRS provides FAQs on tax treatment of Treasury grants for transportation service companies (COVID-19)

1 Jul - Ireland: Relief measures to support businesses (COVID-19)

June 2021

30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators (COVID-19)

30 Jun - United States: Employer leave-based donation programs, extended for 2021 (COVID-19)

29 Jun - United States: Continuity safe harbor is extended, renewable energy projects (COVID-19)

29 Jun - United States: IRS memorandum on TE/GE exam activities (COVID-19)

29 Jun - India: Tax deadlines further extended (COVID-19)

28 Jun - United States: Tax treatment of PPP loan forgiveness (New Hampshire, Vermont) (COVID-19)

25 Jun - Belgium: Proposed extension of VAT relief measures (COVID-19)

24 Jun - United States: CDC extends temporary eviction moratorium through July 2021 (COVID-19)

24 Jun - United States: One-year extension allowing retirement plan elections and spousal consents to be signed remotely (COVID-19)

23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)

21 Jun - Italy: Tax-related measures providing relief for businesses and employment (COVID-19)

18 Jun - Argentina: Extended due date for filing transfer pricing reports; other reporting relief measures (COVID-19)

16 Jun - Bahrain: Three-month extension for financial support initiatives (COVID-19)

14 Jun - United States: Permanent establishment-related considerations, employees working remotely (COVID-19)

14 Jun - United States: Updated FAQs concerning PPP loans, nonprofits in Puerto Rico (COVID-19)

14 Jun - Thailand: Tax relief, transfers of secured property to financial institutions to repay loans or debts (COVID-19)

11 Jun - Thailand: Three-month reduction of social security rates (COVID-19)

11 Jun - United States: Adjustments to fringe benefit aircraft valuations, first half of 2021 (COVID-19)

11 Jun - United States: IRS provides FAQs provide guidance for individuals, SMEs under “American Rescue Plan” (COVID-19)

8 Jun - Ireland: Tax measures in economic recovery plan (COVID-19)

8 Jun - Thailand: Monthly tax return filing, payment deadlines extended (COVID-19)

7 Jun - Japan: Updated FAQs on tax treatment of working from home (COVID-19)

3 Jun - Canada: Employer contribution credits for health services fund; extended again (Quebec) (COVID-19)

2 Jun - Taiwan: CRS reporting deadline extended to 2 August 2021 (COVID-19)

1 Jun - Netherlands: Relief and recovery package to be extended through third quarter 2021 (COVID-19)

May 2021

27 May - India: FATCA and CRS reporting deadlines extended to 30 June 2021 (COVID-19)

25 May - South Africa: Tax deduction for home office expenses, proposed revised guidance (COVID-19)

24 May - Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies (COVID-19)

24 May - Thailand: Proposed temporary reduction of customs duty surcharge for inadvertent underpayments (COVID-19)

20 May - United States: IRS guidance on premium assistance for COBRA benefits (COVID-19)

19 May - Belgium: Tax relief for commercial landlords, waived rent and lease incentives (COVID-19)

18 May - United States: Premium assistance and tax credit for COBRA continuation of health coverage (COVID-19)

17 May - Poland: Proposed economic stimulus plan includes tax measures (COVID-19)

17 May - United States: Regulations implementing funding to support state and local governments (COVID-19)

13 May - Canada: Emergency rent subsidy, family support measures enacted (COVID-19)

12 May - Sweden: Proposal to extend employment support during July-September 2021 (COVID-19)

10 May - United States: Treasury launches emergency funding relief for state and local governments (COVID-19)

10 May - United States: Treatment of dependent care assistance programs clarified for 2021 and 2022 (COVID-19)

7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021 (COVID-19)

6 May - Cyprus: Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)

6 May - Bermuda: CRS reporting deadline extended to 30 June 2021 (COVID-19)

6 May - Brazil: Program for maintaining employment and income (COVID-19)

6 May - Costa Rica: Health insurance for workers with suspended employment contracts (COVID-19)

6 May - Thailand: Extended deadline for corporate income tax return filing, payment (COVID-19)

6 May - United States: IRS updates FAQs on relief for retirement plans, IRAs (COVID-19)

5 May - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2021 (COVID-19)

April 2021

30 Apr - Oman: Tax relief extended for 2020 (COVID-19)

30 Apr - Canada: CRA clarifies travel restriction-related relief (COVID-19)

29 Apr - Canada: Clarity for Canada emergency rent subsidy claims (COVID-19)

29 Apr - India: Tax-related deadlines further extended to 30 June 2021 (COVID-19)

28 Apr - Cambodia: Extension of deadline for renewing foreign work permits (COVID-19)

28 Apr - Mexico: Support for employers that rehire workers (COVID-19)

27 Apr - Canada: Relief for late-filed wage, rent subsidy applications (COVID-19)

26 Apr - Belgium: Temporary reduction of rate of VAT, restaurant and catering services (COVID-19)

23 Apr - UK: Coronavirus job retention scheme; employee eligibility conditions, pay calculations, change effective 1 May 2021 (COVID-19)

22 Apr - Canada: Proposed hiring subsidy, extension of wage and rent subsidy programs (COVID-19)

22 Apr - United States: Safe harbor, expense deductions for taxpayers that received first-round PPP loans (COVID-19)

21 Apr - Malta: FATCA, CRS reporting deadlines extended to 30 June 2021 (COVID-19)

21 Apr - United States: Tax credits for certain employers providing paid leave to employees receiving vaccines (COVID-19)

20 Apr - Canada: Provisions in 2021 federal budget to extend relief programs (COVID-19)

19 Apr - United States: IRS allows temporary relief from handwritten signature requirement for more tax forms (COVID-19)

16 Apr - Belgium: Update on VAT relief measures (COVID-19)

16 Apr - Canada: Individual income taxes, deadline delayed to 31 May 2021 (Quebec) (COVID-19)

15 Apr - Japan: New FAQ added under CRS regime (COVID-19)

14 Apr - Colombia: Relief from advance income tax payments for businesses in certain economic sectors (COVID-19)

14 Apr - Portugal: Tax relief for businesses (COVID-19)

13 Apr - Czech Republic: Relief for late filing of tax returns; various business support programmes (COVID-19)

13 Apr - United States: Penalty relief, reduced federal employment tax deposits in anticipation of tax credits (COVID-19)

12 Apr - Canada: Updated guidance for individuals affected by travel restrictions (COVID-19)

12 Apr - EU: Proposed VAT exemption for certain goods and services (COVID-19)

12 Apr - Japan: Requests by taxpayers for extended tax return, payment due dates (COVID-19)

12 Apr - Panama: Extended deadline for tax returns, payments for 2020 (COVID-19)

8 Apr - Canada: Health services fund credit, extended (Quebec) (COVID-19)

8 Apr - Canada: Reminder of application deadlines for wage, rent-subsidy programs (COVID-19)

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

8 Apr - Malta: Reduced tax rate on transfers of immovable property (COVID-19)

8 Apr - Norway: Extended deadline for filing corporate income tax returns (COVID-19)

7 Apr - UAE: Dubai Customs extends “grace period” for submitting customs declarations (COVID-19)

7 Apr - United States: Updated FAQs about PPP loans (COVID-19)

6 Apr - United States: Notice 2021-23 and employee retention credit for first two calendar quarters of 2021 (COVID-19)

6 Apr - Australia: No further extension of financial reporting deadlines (COVID-19)

5 Apr - Puerto Rico: Extended due dates for income tax returns, payments (COVID-19)

2 Apr - United States: Employee retention credit, for first two quarters of 2021 (COVID-19)

1 Apr - Belgium: Temporary increase in depreciation deduction is extended (COVID-19)

1 Apr - Japan: Updated FAQs about tax relief measures (COVID-19)

1 Apr - Nigeria: Deadline extended for filing individual tax returns, Lagos State (COVID-19)

March 2021

31 Mar - Italy: VAT requirements for cash registers again postponed (COVID-19)

31 Mar - Mauritius: Country-by-country reporting deadline, extension to 20 April 2021 (COVID-19)

30 Mar - Belgium: VAT relief measures (COVID-19)

30 Mar - United States: President Biden signs legislation extending PPP (COVID-19)

30 Mar - United States: IRS guidance for students, higher education institutions on reporting emergency financial aid (COVID-19)

30 Mar - Uruguay: Tax relief measures, extended tax benefits for investment projects (COVID-19)

29 Mar - Qatar: Extended deadline for entities not subject to income tax (COVID-19)

26 Mar - United States: Personal protective equipment deductible as medical care expense (COVID-19)

25 Mar - United States: Congress passes bill extending PPP through June 2021 (COVID-19)

24 Mar - Canada: Extensions of recovery benefits for individuals (COVID-19)

24 Mar - Qatar: Extended deadline for income tax returns, tax payments for 2020 (COVID-19)

23 Mar - Belgium: Deadline extended for filing corporate income tax return for assessment year 2021 (COVID-19)

22 Mar - United States: "Shuttered Venue Operators Grant” applications beginning 8  April 2021 (COVID-19)

22 Mar - United States: Telecommuting workers and employer’s corporate nexus (Oregon); treatment of PPP loans (Virginia) (COVID-19)

19 Mar - Chile: Tax relief measures under emergency plan (COVID-19)

18 Mar - Colombia: Tax relief provisions (Bogotá) (COVID-19)

18 Mar - Fiji: Tax measures in 2020-2021 budget (COVID-19)

18 Mar - India: Tax relief regarding residential status of individuals, extended tax deadlines (COVID-19)

18 Mar - Malaysia: Tax incentives included in economic package to support businesses (COVID-19)

18 Mar - Saudi Arabia: Incentives for businesses involved in pilgrimage-related activities (COVID-19)

18 Mar - United States: SBA interim final rule concerning PPP loans, reflecting Rescue Act measures (COVID-19)

18 Mar - United States: Updated FAQs about “Shuttered Venue Operators Grant” program (COVID-19)

16 Mar - United States: CBP provides trade statistics for FY 2020 (COVID-19)

16 Mar - Canada: Tax credit for book publishers, extended through March 2026 (British Columbia) (COVID-19)

16 Mar - Australia: Tax treatment of working-from-home benefits; deductibility of JobKeeper repayments (COVID-19)

15 Mar - Oman: Tax incentives included in economic stimulus plan (COVID-19)

15 Mar - United States: Employer’s role in Rescue Act COBRA subsidies and tax credits (COVID-19)

15 Mar - United States: Legislative changes to “Shuttered Venue Operators Grant” program and PPP eligibility requirements (COVID-19)

15 Mar  - United States: Taxation of employees working by telecommuting (Massachusetts) (COVID-19)

11 Mar - Australia: Small business loan guarantee scheme extended; new tourism package announced (COVID-19)

11 Mar - Canada: Deadline for employers to apply for Alberta critical worker benefit is 19 March 2021 (COVID-19)

10 Mar - Iceland: Relief grants for businesses (COVID-19)

10 Mar - United States: Congress passes relief legislation (COVID-19)

10 Mar - United States: Compensation and benefits-related provisions in relief bill (COVID-19)

10 Mar - United States: Updated information on “Shuttered Venue Operators Grant” program (COVID-19)

8 Mar - Belgium: Tax guidance regarding working from home after the pandemic (COVID-19)

8 Mar - United States: Product exclusion extensions, Section 301 action concerning medical-care products from China (COVID-19)

6 Mar - United States: Senate passes its version of relief bill (COVID-19)

5 Mar - United States: Notice 2021-20 provides much anticipated guidance regarding the employee retention credit for 2020 (COVID-19)

5 Mar - Canada: Wage and rent subsidy levels maintained through 5 June 2021 (COVID-19)

5 Mar - France: Corporate income tax installment relief; expedited refunds of tax credits in 2021 (COVID-19)

4 Mar - Japan: Updated FAQs on corporate tax return, payment procedures (COVID-19)

3 Mar - Australia: JobKeeper payment scheme ends 28 March 2021 (COVID-19)

3 Mar - Botswana: Tax measures in 2021-2022 budget (COVID-19)

3 Mar - Kazakhstan: New retail tax regime (COVID-19)

3 Mar - United States: Updated FAQs on PPP loans; guidance on second draw PPP loans (COVID-19)

2 Mar - Cyprus: Extended deadlines for VAT payments (COVID-19)

1 Mar - Malaysia: FAQs about tax deduction for landlords offering reduced rent (COVID-19)

1 Mar - United States: FAQs on employee retention credit, and Paycheck Protection Program loans (COVID-19)

February 2021

27 Feb - United States: House passes relief bill (COVID-19)

26 Feb - Germany: Legislative proposals to expand and extend tax relief; Phase 3 aid assistance program (COVID-19)

26 Feb - New Zealand: Proposed changes to tax loss rules, introduction of business continuity test (COVID-19)

26 Feb - Canada: Proposed changes to wage and rent subsidy programs (COVID-19)

24 Feb - Canada: Recovery benefits for individuals, proposed extensions (COVID-19)

24 Feb - Canada: Tax credit for employers in British Columbia (COVID-19)

22 Feb - Japan: Extended due date for individual income tax returns, payments (COVID-19)

19 Feb - Costa Rica: Extended health insurance coverage, workers with suspended employment contracts (COVID-19)

19 Feb - Serbia: Direct aid for businesses, based on qualified employees (COVID-19)

19 Feb - United States: Grants for “Shuttered Venue Operators” not available if venue operators filed PPP applications (COVID-19)

18 Feb - United States: IRS allows fax transmission of Form 8023 for section 338 elections by corporations making qualified stock purchases (COVID-19)

18 Feb - United States: Relief for health FSAs and dependent care assistance programs under “cafeteria plans” (COVID-19)

18 Feb - France: Deferral of payment of civil aviation tax by airlines (COVID-19)

17 Feb - Canada: Relief for individuals who received income support (COVID-19)

17 Feb - Singapore: Tax measures in budget 2021 (COVID-19)

16 Feb - Australia: Objections on hold as tax authority appeals JobKeeper case (COVID-19)

16 Feb - Germany: Proposed extension of tax return deadline for 2019 (COVID-19)

15 Feb - Mexico: Payroll tax relief, restaurants in Mexico City (COVID-19)

12 Feb - United States: Ways and Means advances reconciliation legislation (COVID-19)

9 Feb - Czech Republic: Waiver of VAT on medical items; rental assistance relief program (COVID-19)

8 Feb - United States: Ways and Means schedules mark-up of relief proposals (COVID-19)

8 Feb - Denmark: Tax relief measures (COVID-19)

8 Feb - Thailand: Changes to rules for writing off bad debts (COVID-19)

8 Feb - Thailand: Extended tax deadlines; reduced rates of taxes and social security contributions (COVID-19)

8 Feb - United States: New IRS form for self-employed individuals to claim sick and family leave tax credits (COVID-19)

5 Feb - Cambodia: System for e-filing income tax returns; tax relief (COVID-19)

5 Feb - Japan: Extensions for individuals filing tax returns, paying taxes (COVID-19)

5 Feb - Philippines: Deductions for computing 5% gross income tax (COVID-19)

4 Feb - Australia: ATO guidance, presence of employees not creating permanent establishment (COVID-19)

4 Feb - United States: Safe harbor, educators deducting out-of-pocket expenses for protective items (COVID-19)

1 Feb - Nigeria: Extended deadline for 2020 PAYE tax returns, Lagos State (COVID-19)

1 Feb - United States: Lenders to correct Forms 1099-MISC if previously reported loan payments as income (COVID-19)

1 Feb - United States: Updated FAQs on PPP loans; guidance about “second draw” PPP loans (COVID-19)

January 2021

29 Jan - UAE: Suspension of customs declarations expires 31 January 2021 (COVID-19)

28 Jan - Canada: More time for employers to claim health services fund credits (Quebec) (COVID-19)

28 Jan - Canada: Proposed relief for employment insurance recipients (COVID-19)

28 Jan - United States: IRS guidance (FAQs), tax credits for small and midsize employers providing paid leave (COVID-19)

25 Jan - Malaysia: Relief package includes extended and expanded tax provisions (COVID-19)

25 Jan - Saudi Arabia: Penalty waiver extended for late-filed tax returns, late tax payments (COVID-19)

25 Jan - United States: Review of compensation and benefits-related tax provisions in Consolidated Appropriations Act, 2020 (COVID-19)

22 Jan - Australia: Businesses claiming JobKeeper payment into 2021 (COVID-19)

22 Jan - Luxembourg: Draft legislation to extend tax return deadlines (COVID-19)

22 Jan - Netherlands: Relief measures extended, tax obligations deferred to 1 July 2021 (COVID-19)

22 Jan - Switzerland: Additional “hardship compensation” for companies (COVID-19)

21 Jan - Canada: Persons may be ineligible for Canada recovery benefits during quarantine (COVID-19)

21 Jan - Canada: Tax relief for First Nations, indigenous taxpayers extended to 30 June 2021 (COVID-19)

21 Jan - OECD: Updated guidance on tax treaties (COVID-19)

20 Jan - United States: Additional relief for qualified opportunity zones and investors (COVID-19)

19 Jan - United States: Information returns and payee statements waived regarding PPP, other relief programs (COVID-19)

19 Jan - United States: Relief from addition to tax, underpayment of individuals’ estimated income tax (COVID-19)

19 Jan - United States: Employee payroll tax deferral, further postponed (COVID-19)

19 Jan - Canada: Upcoming deadlines for complying with subsidy obligations (COVID-19)

18 Jan - UK: Recap of various support measures for businesses (COVID-19)

15 Jan - Czech Republic: Default interest on VAT, user fees waived (COVID-19)

15 Jan - Czech Republic: New and extended programs to support employers, employees (COVID-19)

15 Jan - United States: Extended temporary relief, low-income housing credit under section 42 (COVID-19)

14 Jan - United States: Extension of safe harbors; loan forbearance, mortgage loans, lease arrangements of certain trusts (COVID-19)

14 Jan - Canada: Regulations on wage, rent, and support subsidies (COVID-19)

14 Jan - Switzerland: Interest relief for late payments of tax has ended (COVID-19)

14 Jan - UAE: Temporary VAT rate of 0% for medical equipment (COVID-19)

13 Jan - Bulgaria: 60/40 wage subsidy amended, extended (COVID-19)

11 Jan - Gibraltar: Increased relief, grants to businesses for January 2021 (COVID-19)

11 Jan - UAE: Medical equipment zero-rated for VAT (COVID-19)

11 Jan - Panama: Tax payment due date extended to 15 January 2021 (COVID-19)

8 Jan - Poland: Withholding tax collection system again postponed, 30 June 2021 (COVID-19)

4 Jan - United States: Temporary relief to value personal use of employer-provided automobile (COVID-19)

2020 Articles

December 2020

30 Dec - Oman: Country-by-country notification deadline extended to 30 April 2021 (COVID-19)

29 Dec - Serbia: Guidance on paying deferred taxes (COVID-19)

28 Dec - Belgium: Temporary VAT relief measures; medical supply and real estate and construction sectors (COVID-19)

23 Dec - Poland: Payments to employees for remote work-related internet, electricity not taxable income (COVID-19)

23 Dec - United States: Product exclusion extensions, Section 301 action concerning medical-care products from China (COVID-19)

22 Dec - Japan: Updated FAQs and relief regarding tax returns and tax payments (COVID-19)

22 Dec - Luxembourg: Extended time to file corporate and individual tax returns for 2019 and 2020 (COVID-19)

22 Dec - United States: Extension of relief allowing retirement plan elections, spousal consents to be signed remotely (COVID-19)

21 Dec - Canada: Home office expenses claimed for 2020 (COVID-19)

18 Dec - Kenya: Tax rates reduced in response to pandemic to be reinstated (COVID-19)

18 Dec - OECD: Guidance on transfer pricing implications of pandemic (COVID-19)

18 Dec - Poland: Economic support to subsidize payments of employee salaries (COVID-19)

18 Dec - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)

17 Dec - United States: IRS memorandum for TE/GE employees, examination timelines again modified (COVID-19)

17 Dec - Canada: Additional tax relief for First Nations, indigenous individuals (COVID-19)

14 Dec - Netherlands: Relief and recovery package, amended and expanded into 2021 (COVID-19)

14 Dec - UK: Coronavirus job retention scheme (CJRS) claims for November 2020 due 14 December 2020; strict new filing deadlines (COVID-19)

14 Dec - UK: HMRC position on late-filing penalties for corporation tax returns; reasonable excuse for late filings (COVID-19)

11 Dec - Gibraltar: Extension of grants, relief for businesses (COVID-19)

11 Dec - Canada: Proposed legislation, rent subsidy clarity (COVID-19)

10 Dec - Canada: Temporary relief from GST/HST for imports of face masks and shields (COVID-19)

10 Dec - United States: Updated FAQs on PPP loans; questionnaires to verify loan eligibility and forgiveness (COVID-19)

7 Dec - EU: Temporary VAT exemption for vaccines and testing kits (COVID-19)

1 Dec - UAE: Dubai Customs offers 80% discount on customs penalties (COVID-19)

1 Dec - Saudi Arabia: Deadline of 31 December 2020 for waiver of penalties for tax return filings, payments (COVID-19)

November 2020

30 Nov - UK: Tax exemption for employer-provided medical testing (COVID-19)

25 Nov - Austria: Interest-limitation rule in proposed legislation; extended tax relief (COVID-19)

25 Nov - Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19)

24 Nov - Canada: Rent subsidy for tenants and property owners (COVID-19)

23 Nov - Ireland: Weekly cash payments made directly to businesses subject to operating restrictions (COVID-19)

19 Nov - Canada: Subsidy program for innovative businesses extended through 19 December (COVID-19)

19 Nov - United States: IRS offers clarifications in FAQs addressing interaction of ERC and PPP loans in acquisitions (COVID-19)

19 Nov - United States: No deduction of eligible expenses for 2020 if reasonable expectation of PPP loan forgiveness (COVID-19)

19 Nov - United States: Safe harbor for claiming deductions by taxpayers that received PPP loans (COVID-19)

18 Nov - Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19)

16 Nov - United States: Contributions to defined benefit plans, extended due date (COVID-19)

16 Nov - United States: IRS updates FAQs on employee retention credit, interaction with PPP relief (COVID-19)

13 Nov - United States: Regulations that can be rescinded, modified or waived to assist taxpayers with economic recovery (COVID-19)

13 Nov - UK: Job retention scheme is extended; deadline for claims for periods before November 2020 (COVID-19)

12 Nov - Lithuania: Tax relief provisions, second wave (COVID-19)

11 Nov - Czech Republic: Tax relief and economic relief measures (COVID-19)

10 Nov - Australia: Transfer pricing arrangements and JobKeeper payments, updated guidance (COVID-19)

10 Nov - Canada: Rent subsidy support for businesses (COVID-19)

9 Nov - Myanmar: Relief for company directors unable to comply with residence requirements (COVID-19)

9 Nov - Nigeria: Penalty and interest relief available to 31 December 2020 (COVID-19)

4 Nov - Belgium: Extension of tax credit for loans to SMEs in Walloon region (COVID-19)

4 Nov - United States: Extended relief regarding tax-exempt bonds (COVID-19)

2 Nov - UK: Coronavirus job retention scheme extended until December 2020 (COVID-19)

2 Nov - UK: HMRC guidance on enhanced coronavirus job support scheme, expected introduction in December 2020 (COVID-19)

2 Nov - United States: Interim final rule and accessibility to vaccine (COVID-19)

October 2020

29 Oct - EU: Effects of and considerations about VAT rate reductions (COVID-19)

29 Oct - Ireland: Updated guidelines, tax treatment of expenses and benefits for remote workers (COVID-19)

27 Oct - Japan: Updated FAQs on tax treatment of certain employee situations (COVID-19)

27 Oct - Singapore: FAQs on transfer pricing implications (COVID-19)

26 Oct - United States: Tax relief, updated state and local tax guidance (COVID-19) (updated 26 October)

23 Oct - Canada: SR&ED tax credit filing deadline, other tax deadlines extended (Alberta) (COVID-19)

23 Oct - Canada: Updated CRA position on travel restrictions, relief for non-resident employers (COVID-19)

22 Oct - Belgium: Enhanced tax incentive for charitable donations (COVID-19)

22 Oct - United States: IRS provides temporary procedures allowing fax of material advisor disclosure statement (COVID-19)

20 Oct - Canada: Adjustments to wage subsidy program (COVID-19)

20 Oct - South Africa: Proposal to revise foreign-earnings exemption for individuals working abroad (COVID-19)

19 Oct - Bulgaria: 60/40 wage subsidy again extended, through 2020 (COVID-19)

19 Oct - UK: Extension of job support scheme through 30 April 2021 (COVID-19)

19 Oct - United States: Tax relief, updated state and local tax guidance (COVID-19) (updated 19 October)

15 Oct - Barbados: Deadlines for 2019 FATCA, CRS returns further extended to 31 October (COVID-19)

15 Oct - Brazil: Transfer pricing considerations (COVID-19)

15 Oct - Oman: Extension of relief for late payment of tax, late filing of returns (COVID-19)

15 Oct - Thailand: Penalty relief for transfer pricing disclosure forms, if e-filed by 30 December 2020 (COVID-19)

14 Oct - Canada: New support for employers; wage subsidy program extended (COVID-19)

12 Oct - Belgium: Reconstruction reserve, rebuilding corporate equity (COVID-19)

12 Oct - Netherlands: Support for employers to retain jobs (COVID-19)

9 Oct - UK: Deadline for submitting job retention scheme claims is 30 November 2020 (COVID-19)

9 Oct - UK: Guidance on job retention bonus, rewarding employers that retain furloughed employees (COVID-19)

9 Oct - UK: New wage subsidy scheme effective 1 November 2020 for six-month period (COVID-19)

8 Oct - Canada: Temporary benefits for individuals (COVID-19)

8 Oct - United States: FAQs to allow fax submission of paper copy of Form 8886 (reportable transaction disclosures) (COVID-19)

8 Oct - United States: Updated FAQs on PPP loans; extension of deferral period (COVID-19)

5 Oct - Saudi Arabia: Tax amnesty through 31 December 2020 (COVID-19)

2 Oct - Belgium: Tax plans of new coalition government include recovery measures (COVID-19)

1 Oct - Canada: No change to employment insurance premium rates (COVID-19)

1 Oct - Canada: Proposed extension of wage subsidy relief program to 24 October (COVID-19)

1 Oct - Canada: Proposed recovery benefits for individuals, employment insurance measures (COVID-19)

1 Oct - Myanmar: Tax credits, other tax relief measures (COVID-19)

September 2020

30 Sep - Australia: ATO guideline on working-from-home expenses (COVID-19)

29 Sep - Australia: Extended payroll tax relief in South Australia (COVID-19)

29 Sep - Gibraltar: Extension of tax relief measures (COVID-19)

29 Sep - India: Tax deadline extensions included in legislation (COVID-19)

29 Sep - Nigeria: FAQs under CRS-AEOI regime; reminder, extended deadline expires 30 September (COVID-19)

25 Sep - Mexico: Reform initiative to reduce VAT refund timing (COVID-19)

24 Sep - Australia: Federal and state governments provide further relief (COVID-19)

24 Sep - Canada: Wage subsidy extended into 2021 (COVID-19)

23 Sep - Canada: Employment tax incentive, PST rebate for machinery and equipment purchases (British Columbia) (COVID-19)

23 Sep - Canada: Residency of foreign affiliates, qualifying non-resident employees (COVID-19)

22 Sep - United States: No information reporting by lenders, PPP loans forgiven under CARES Act (COVID-19)

21 Sep - Austria: Tax loss carrybacks (COVID-19)

21 Sep - Slovakia: Income tax returns due 2 November 2020 (COVID-19)

21 Sep - United States: Tax relief, updated state and local tax guidance (COVID-19) (updated 21 September)

18 Sep - Dominican Republic: Additional tax relief measures (COVID-19)

18 Sep - Thailand: Social security contribution rate reduction (COVID-19)

18 Sep - UK: Updated HMRC guidance on job retention scheme (COVID-19)

17 Sep - Belgium: Transfer pricing compliance, Local file deadline extended to October 2020 (COVID-19)

17 Sep - Canada: Carbon tax, PST changes for beverages postponed to 2021 (British Columbia) (COVID-19)

 

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