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)

16 Sep - UK: Businesses have 30 days to confirm job retention scheme claims (COVID-19)

16 Sep - United States: IRS release on expedited request for letter rulings (COVID-19)

16 Sep - United States: Treasury’s CDFI Fund to consider NMTC requests for reporting extensions (COVID-19)

15 Sep - Czech Republic: New investment incentive; extension of employment support regimes (COVID-19)

14 Sep - Saudi Arabia: Customs self-correction program ends 30 September 2020 (COVID-19)

14 Sep - Saudi Arabia: Tax declarations, payments due by 30 September 2020 (COVID-19)

14 Sep - United States: Extra semi-monthly excise tax periods, five due dates in September 2020 (COVID-19)

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

11 Sep - Canada: Extended tax deadlines, may affect tax assessment periods (COVID-19)

10 Sep - Greece: Deadline for tax payments extended to 30 April 2021 (COVID-19)

10 Sep - United States: IRS expands list of forms and returns available for digital signature (COVID-19)

10 Sep - United States: Postponed deadline for reporting, paying excise taxes on minimum required contributions (COVID-19)

9 Sep - China: Tax administration Q&As on permanent establishment and tax residence rules (COVID-19)

9 Sep - United States: Medicaid coverage of testing and diagnostic services (COVID-19)

8 Sep - Australia: JobKeeper payment not counted as part of aggregated turnover (COVID-19)

8 Sep - Australia: Land tax relief in South Australia, six-month extension (COVID-19)

4 Sep - Switzerland: Short-term work relief program, what is next? (COVID-19)

4 Sep - UK: Update from HMRC on “new normal” (COVID-19)

3 Sep - Canada: Extended tax-residency and permanent establishment relief (COVID-19)

3 Sep - Canada: Guidance for reporting employment-related payments (COVID-19)

3 Sep - Netherlands: Emergency relief and recovery package; “emergency package 3.0” (COVID-19)

1 Sep - Ireland: Guidelines for employment wage subsidy program (COVID-19)

1 Sep - United States: Telemedicine and tax (COVID-19)

August 2020

31 Aug - United States: Initial analysis of Notice 2020-65, guidance on employee payroll tax deferral (COVID-19)

28 Aug - Italy: Tax and other relief measures to support employment, economy (COVID-19)

28 Aug - Thailand: Tax relief for SMEs (COVID-19)

28 Aug - United States: Implementing executive action, employment tax deferral (COVID-19)

28 Aug - United States: IRS temporarily allows digital signatures on certain forms and returns (COVID-19)

27 Aug - Canada: Extended late-filing penalty relief, extended HSF credit for employers (Quebec) (COVID-19)

27 Aug - Canada: Four-week extension of relief program proposed for furloughed employees (COVID-19)

24 Aug - Australia: Guidance on proposed extension of JobKeeper program (COVID-19)

24 Aug - Canada: Simplified employment insurance program, emergency response benefit program (COVID-19)

24 Aug - New Zealand: Employer tax update, displaced employees (COVID-19)

24 Aug - United States: Required minimum distribution rollovers, repayments due by August 31 (COVID-19)

24 Aug - United States: Tax relief, updated state and local tax guidance (COVID-19) (updated August 24)

21 Aug - Australia: Treatment of car fringe benefits (COVID-19)

21 Aug - United States: IRS statement on failure-to-deposit penalties, employers claiming new tax credits (COVID-19)

19 Aug - Canada: Extended relief from interest, penalties for business taxes in Ontario (COVID-19)

19 Aug - KPMG report: Future of global tax disputes; tax authority reactions, guidance and expectations (COVID-19)

19 Aug - Romania: Employment-related relief measures (COVID-19)

19 Aug - Thailand: Additional 150% deduction for investments in new machinery, hotel renovations (COVID-19)

19 Aug - UK: HMRC “Q&As” on statutory residence test and displaced employees (COVID-19)

18 Aug - Ireland: Employment wage subsidy, operational guidance (COVID-19)

14 Aug - Costa Rica: Suspension of labor agreements, temporarily closed businesses (COVID-19)

14 Aug - EU: Environment-related tax measures are proposed (COVID-19)

12 Aug - Australia: Trust liquidity issues, relief measures (COVID-19)

12 Aug - Costa Rica: Virtual system for tax compliance, effective 18 August 2020 (COVID-19)

12 Aug - United States: FAQs on PPP loans; payments of fees and health benefits (COVID-19)

12 Aug - United States: IRS adds new FAQ on like-kind exchanges and deadlines (COVID-19)

11 Aug - Australia: Year-end tax implications for managed funds, investors (COVID-19)

11 Aug - Canada: Corporate income tax payment deadline in Alberta, extended again (COVID-19)

10 Aug - United States: Initial impressions about presidential memorandum on deferring payroll tax obligations (COVID-19)

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

10 Aug - Belgium: Temporary increase, one-time deduction for certain investments (COVID-19)

8 Aug - United States: Deferral of collection of payroll taxes (COVID-19)

7 Aug - France: Annual transfer pricing return, filing deadline postponed (COVID-19)

7 Aug - Luxembourg and France: Guidance for cross-border workers (COVID-19)

7 Aug - UK: Guidance about job retention scheme and other relief measures (COVID-19)

7 Aug - United States: Postponed deadline, federal excise tax for sports fishing, archery equipment (COVID-19)

6 Aug - Belgium: Tax relief proposed for SME investments (COVID-19)

6 Aug - United States: Special rules for single-employer defined benefit pension plans (COVID-19)

6 Aug - United States: Safe harbor explanations about eligible rollover distributions (COVID-19)

5 Aug - Turkey: VAT rate reductions for certain services (COVID-19)

5 Aug - Australia: Tax treatment of suspended loans, debt forgiveness (COVID-19)

5 Aug - Luxembourg: FATCA and CRS returns, filing date extended to 30 September (COVID-19)

4 Aug - United States: FAQs address PPP loan forgiveness issues (COVID-19)

4 Aug - Nigeria: Interest and penalties on tax audit liabilities, Delta State (COVID-19)

4 Aug - Serbia: Expanded relief benefits and direct aid to businesses (COVID-19)

4 Aug - South Africa: Tax deduction for home office expenses (COVID-19)

4 Aug - United States: Tax issues for banks in CARES Act (COVID-19)

3 Aug - Malaysia: Stamp tax, real property gains tax exemptions for certain residential property transfers (COVID-19)

3 Aug - Mexico: FATCA and CRS filing deadlines extended to 7 December 2020 (COVID-19)

3 Aug - United States: IRS issues FAQs on leave-sharing plans (COVID-19)

3 Aug - United States: IRS updated FAQs on retirement plan distribution rules, partial terminations (COVID-19)

July 2020

31 Jul - Australia: ATO guidance on treatment of JobKeeper overpayments (COVID-19)

31 Jul - Serbia: Moratorium on loan, lease payments (COVID-19)

31 Jul - United States: IRS updates FAQs on deferral of employment tax deposits, payments (COVID-19)

30 Jul - United States: House passes child care support bill, includes tax provisions (COVID-19)

30 Jul - United States: Rehabilitation credit under section 47, deadline relief (COVID-19)

29 Jul - United States: IRS’s temporary procedure for filing Form 3115, accounting method changes (COVID-19)

29 Jul - United States: Compensation and benefits issues in Senate Republican bills (COVID-19)

28 Jul - United States: Senate Republican proposals would limit withholding for remote workers, nexus for employers (COVID-19)

28 Jul - Croatia: Employment protection grants for July and August 2020 (COVID-19)

28 Jul - Ireland: Jobs stimulus package (COVID-19)

28 Jul - Malta: Tax deferral relief extended through August 2020 (COVID-19)

28 Jul - Australia: FAQs for “significant global entities” (COVID-19)

28 Jul - Canada: Income tax payment deadlines extended to 30 September (COVID-19)

28 Jul - Canada: Legislation extends, expands wage subsidy (COVID-19)

28 Jul - Portugal: Financial support for maintaining employment contracts, training (COVID-19)

28 Jul - United States: No extension of duration of ITAR licenses, agreements (COVID-19)

27 Jul - United States: Senate Republicans release bills, with tax provisions (COVID-19)

27 Jul - United States: Refundable employment tax credits; assessment for erroneous refundable credits (COVID-19)

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

27 Jul - UK: Potential hidden costs under “job retention scheme” (COVID-19)

27 Jul - Cambodia: Relief measures to support tourism sector (COVID-19)

27 Jul - Egypt: Update on tax relief (COVID-19)

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021 (COVID-19)

24 Jul - United States: Rules for refundable employment tax credits (COVID-19)

23 Jul - Belgium: Tax provisions in third package of stimulus measures (COVID-19)

22 Jul - Ireland: Corporate governance relief measures are proposed (COVID-19)

21 Jul - Australia: Extension of and changes to JobKeeper program (COVID-19)

21 Jul - Panama: Extensions of time for filing tax returns, paying taxes (COVID-19)

20 Jul - Canada: Extended, expanded wage subsidy (COVID-19)

20 Jul - Ireland: Expectations for possible initiatives in stimulus plan (COVID-19)

20 Jul - United States: Addressing liquidity issues using intercompany pricing tools (COVID-19)

20 Jul - EU: More time for countries to comply with REX system, origin of goods certification (COVID-19)

20 Jul - Nigeria: State governments provide relief for taxpayers (COVID-19)

17 Jul - Japan: Special grace period for tax payments (COVID-19)

17 Jul - Belgium: Tax treatment of teleworking arrangements (COVID-19)

16 Jul - Australia: Transfer pricing arrangements and JobKeeper payments (COVID-19)

16 Jul - Germany: Guidance on temporary VAT rate reduction, through December 2020 (COVID-19)

15 Jul - Canada: Emergency wage subsidy extended until December 2020 (COVID-19)

15 Jul - Canada: Relief proposed for certain mining operations (COVID-19)

15 Jul - Canada: Tax relief measures in Quebec (COVID-19)

15 Jul - Canada: Tax relief relating to deferred salary leave plans and pension plans (COVID-19)

15 Jul - South Africa: Provisional tax relief for “qualifying taxpayers” (COVID-19)

15 Jul - United States: IRS notification regarding delay in processing advance payment of employer credits (COVID-19)

14 Jul - United States: Postponed deadline, hospitals and community health needs requirements under section 501(r)(3) (COVID-19)

14 Jul - Argentina: Emergency assistance program for employers (COVID-19)

14 Jul - United States: Regulations on limiting business interest expense deductions under section 163(j); OIRA review completed (COVID-19)

13 Jul - Nigeria: Additional tax relief, Lagos State (COVID-19)

13 Jul - Oman: Postponed deadlines for tax returns, tax payments (COVID-19)

13 Jul - United States: CBP to accept electronic phytosanitary certificates through September 2020 (COVID-19)

10 Jul - United States: CBP reminder of approaching end of postponed deadlines for customs duties, fees (COVID-19)

10 Jul - Czech Republic: Rent relief program (COVID-19)

10 Jul - UK: No planned extension of job retention scheme; new program announced (COVID-19)

10 Jul - UK: Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)

10 Jul - United States: Congress passes unemployment relief for tax-exempt entities (COVID-19)

9 Jul - Canada: Deadline for commercial landlord assistance program of 31 August 2020 (COVID-19)

9 Jul - Argentina: Revised reporting dates for submitting transfer pricing reports for prior years (COVID-19)

9 Jul - Australia: Guidance on claiming working-from-home expenses (COVID-19)

9 Jul - Belgium: Update on loss carryback rules, tax relief (COVID-19)

9 Jul - United States: Reporting qualified sick leave, qualified family leave wages (COVID-19)

8 Jul - Nigeria: Extended deadline, interest and penalty relief for pending tax liabilities (COVID-19)

8 Jul - Bulgaria: 60/40 wage subsidy extended through 30 September 2020 (COVID-19)

8 Jul - Namibia: Budget 2020-2021, no new taxes proposed (COVID-19)

8 Jul - Vietnam: Deadline for FATCA returns extended to 1 November 2020 (COVID-19)

7 Jul - United States: Insurance-related measures in consolidated NOL regulations (COVID-19)

7 Jul - United States: IRS memorandum for TE/GE employees, modified examination timelines (COVID-19)

7 Jul - Belgium: Corporate tax return deadline extended to 29 October 2020 (COVID-19)

7 Jul - Cambodia: Relief from electricity consumption contracts (COVID-19)

7 Jul - Canada: Extensions of time for filing Manitoba retail sales tax, payroll tax returns (COVID-19)

7 Jul - Germany: Deadlines for FATCA and CRS returns extended to 31 October 2020 (COVID-19)

7 Jul - Germany: Tax relief measures in legislation (COVID-19)

7 Jul - Kuwait: Extended deadlines for business tax returns, payments (COVID-19)

6 Jul - Italy: FATCA and CRS reporting deadline extended to 30 September 2020 (COVID-19)

6 Jul - Japan: Administrative guidance, individual income tax relief (COVID-19)

6 Jul - Poland: Postponed deadlines for transfer pricing documentation, reporting (COVID-19)

6 Jul - United States: Extension of PPP loan application deadline enacted (COVID-19)

6 Jul - United States: IRS provides FAQs on treatment of certain payments to health care providers (COVID-19)

6 Jul - United States: FAQs on coronavirus relief fund payments to states, local governments (COVID-19)

2 Jul - Bulgaria: Ruling on application of reduced VAT rate (COVID-19)

2 Jul - United States: Consolidated net operating losses, text of regulations (COVID-19)

2 Jul - United States: Congress passes PPP extension bill; House passes infrastructure bill (COVID-19)

2 Jul - Gibraltar: Program of grant payments to businesses (COVID-19)

2 Jul - United States: LB&I memo on activities postponed, continued and resuming (COVID-19)

1 Jul - Austria: Bills introduced, offering tax relief and incentives (COVID-19)

1 Jul - Sri Lanka: Tax relief for SMEs (COVID-19)

1 Jul - United States: Temporary relief, low-income housing credit under section 42 (COVID-19)

June 2020

30 Jun - Canada: Corporate tax rate reduction in Alberta; 8% effective 1 July 2020 (COVID-19)

30 Jun - Canada: Extended tax residency and permanent establishment relief, travel restrictions (COVID-19)

29 Jun - United States: FAQs on PPP loans, maturity of loans (COVID-19)

29 Jun - United States: New FAQs on faxing refund claims, NOL carrybacks under CARES Act (COVID-19)

29 Jun - United States: Report to Congress identifying taxpayer challenges (COVID-19)

29 Jun - United States: Mid-year amendment to safe harbor section 401(k) plan (COVID-19)

26 Jun - United States: FAQs on deferral of employment tax deposits, payments (COVID-19)

26 Jun - United States: More time allowed for Delaware's unclaimed property voluntary disclosure (COVID-19)

26 Jun - Mauritius: Extended deadlines for tax returns, tax payments of certain taxpayers (COVID-19)

26 Jun - Panama: Transfer pricing report submission date is postponed (COVID-19)

26 Jun - Poland: New withholding tax rules postponed again, now to 31 December 2020 (COVID-19)

25 Jun - Canada: Emergency response benefits for individuals, eight-week extension (COVID-19)

25 Jun - Austria: Proposed tax measures intended to facilitate investments (COVID-19)

25 Jun - Dominican Republic: Additional tax relief measures (COVID-19)

25 Jun - Poland: Tax relief measures included in new law (COVID-19)

25 Jun - South Africa: Measures to clarify eligibility for relief from PAYE, provisional tax (COVID-19)

24 Jun - EU: Council agrees on deferral of certain tax reporting deadlines (COVID-19)

24 Jun - Japan: Overview of tax relief measures for companies (COVID-19)

24 Jun - Nigeria: Tax audit guidelines in Lagos State (COVID-19)

24 Jun - United States: Extension of relief from notice requirement for destruction of beer (COVID-19)

24 Jun - United States: Reduced assessments from banks paid to Comptroller of Currency (COVID-19)

23 Jun - United States: IRS updated FAQs on employee retention credit (COVID-19)

23 Jun - Australia: Transfer pricing guidance; ATO response (COVID-19)

23 Jun - Belgium: Legislation introducing loss carryback rules advances (COVID-19)

23 Jun - Netherlands: Transfer pricing issues (COVID-19)

23 Jun - South Africa: Tax relief for donations to “Solidarity Fund” (COVID-19)

23 Jun - United States: Postponed deadline, federal excise tax for sports fishing, archery equipment (COVID-19)

23 Jun - United States: Waiver of 2020 required minimum distributions, retirement plans (COVID-19)

22 Jun - United States: Updated FAQ on employee retention credit for exempt organizations (COVID-19)

22 Jun - Kuwait: Extended deadlines for tax return filing, tax payment (COVID-19)

22 Jun - Qatar: Further extended deadline for income tax returns, tax payments (COVID-19)

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

22 Jun - Bulgaria: Temporary VAT rate reduction (COVID-19)

19 Jun - Bulgaria: Extended deadline for FATCA, CRS reporting (COVID-19)

19 Jun - Ireland: Extended deadline for FATCA and CRS/DAC2 reporting (COVID-19)

19 Jun - Saint Lucia: Updated FATCA and CRS guidance, extended deadlines (COVID-19)

19 Jun - Cambodia: Relief concerning e-filing implementation, monthly tax declarations (COVID-19)

19 Jun - Denmark, Sweden: Tax guidance for commuters affected by “lockdown” (COVID-19)

19 Jun - Nigeria: Tax and transfer pricing returns for calendar-year companies due 31 July (COVID-19)

19 Jun - United States: Retirement plan distributions and loans, CARES Act relief (COVID-19)

18 Jun - Barbados: Deadlines for 2019 FATCA, CRS returns extended to 31 August (COVID-19)

18 Jun - Canada: One-time, tax-free payment for individuals with disabilities (COVID-19)

18 Jun - South Africa: Summary of government grants, tax incentives (COVID-19)

18 Jun - Sweden: Group contributions for FY 2019, short-term work allowance support during 2020 (COVID-19)

17 Jun - France: Accelerated refunds proposed for loss-carryback receivables (COVID-19)

17 Jun - United States: Lending program, proposed expansion for nonprofits (COVID-19)

17 Jun - United States: IRS Services and Enforcement employees continue to accept, transmit documents by email (COVID-19)

17 Jun - United States: PPP loan-forgiveness application forms (COVID-19)

17 Jun - United States: Tax impacts for infrastructure (COVID-19)


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