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The Novel Coronavirus (COVID- 19) was declared a global pandemic by the World Health Organization (WHO) on 11 March 2020; and its rapid spread is causing severe disruption to society and to businesses around the world. Across the KPMG Global Tax & Legal Network, our leaders have convened to put forward the following tax and legal considerations for affected businesses. This is not an exhaustive list and should not be acted upon without independent advice based on your unique facts and circumstances, but it can be a helpful starting point for thinking through your situation.  

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