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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)

16 Jun - Puerto Rico: Additional economic relief, tax measures (COVID-19)

16 Jun - France: VAT refund deadline extended to 30 September 2020 (COVID-19)

16 Jun - Mexico: Proposal to reduce VAT rate to 10% (COVID-19)

16 Jun - United States: Expanded list of state and local tax relief measures (COVID-19)

15 Jun - Canada: Emergency wage subsidy threshold is 30% revenue decline (COVID-19)

15 Jun - UK: Updates to tax relief, other responses (COVID-19)

15 Jun - Czech Republic: Deadline extended for tax returns, payments to 18 August 2020 (COVID-19)

15 Jun - India: Extensions of indirect-related tax periods (COVID-19)

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

15 Jun - United States: Updated FAQs, relief for nonresidents and foreign business employees affected by travel disruptions (COVID-19)

12 Jun - United States: Advance pricing agreement (APA) considerations (COVID-19) 

12 Jun - United States: Postponed time-sensitive actions, New Markets Tax Credits (COVID-19)

12 Jun - Cambodia: Rules under state of emergency (COVID-19)

12 Jun - Canada: Proposed expansion of wage subsidy relief measures (COVID-19)

12 Jun - Qatar: Late payment interest is 0% through 31 August (COVID-19)

11 Jun - Czech Republic: Reduction of VAT, road tax rates (COVID-19)

11 Jun - Czech Republic: Tax loss carryback, carryforward proposals (COVID-19)

11 Jun - United States: Employer leave-based donation programs (COVID-19)

11 Jun - Canada: Reminder, 30 June deadline for GST/HST and QST (COVID-19)

10 Jun - Canada: Extended tax relief measures in Quebec (COVID-19)

10 Jun - Australia: “Instant” asset write-off extended for six months (COVID-19)

10 Jun - Azerbaijan: Tax relief and incentives (COVID-19)

10 Jun - Croatia: Criteria for job grants (COVID-19)

10 Jun - Philippines: VAT exemption for imported health-care equipment (COVID-19)

9 Jun - Belgium: Draft tax measures, legislative relief for businesses (COVID-19)

9 Jun - Germany: Temporary reduction of VAT rates (COVID-19)

9 Jun - Hungary: VAT penalty relief, invoice reporting requirements effective 1 July 2020 (COVID-19)

9 Jun - Japan: Group relief system under 2020 tax reform; updated FAQs (COVID-19)

9 Jun - KPMG report: Transfer pricing policy, and analysis of routine returns (COVID-19)

9 Jun - Sweden: Measures to support short-term work (COVID-19)

8 Jun - United States: IRS provides FAQs on NOL carrybacks by certain exempt organizations (COVID-19)

8 Jun - Cambodia: “Seniority payments” postponed (COVID-19)

8 Jun - New Zealand: Tax bill introduced; wage subsidy, other relief extended (COVID-19)

8 Jun - South Africa: Cash-flow management and debt subordinations (COVID-19)

5 Jun - Luxembourg: Deadlines for DAC 6, CRS and FATCA reporting postponed (COVID-19)

5 Jun - United States: President signs legislation providing payroll tax deferral for taxpayers with forgiven PPP loans (COVID-19)

5 Jun - Isle of Man: FATCA and CRS reporting deadline extended to 30 September (COVID-19)

5 Jun - Sweden: Proposal for “business transition support” (COVID-19)

5 Jun - Ghana: Tax relief measures, update (COVID-19)

5 Jun - Italy: Tax relief measures for individuals, family businesses in “Relaunch decree” (COVID-19)

4 Jun - Italy: Measures to support healthcare, employment, economy, social policies (COVID-19)

4 Jun - Mauritius: Tax relief measures included in budget 2020-2021 (COVID-19)

4 Jun - Mauritius: Tax returns deadlines rescheduled for March to June 2020 (COVID-19)

4 Jun - Spain: Supplementary tax relief (COVID-19)

4 Jun - UAE: Compliance with economic substance regulations, relief measures (COVID-19)

4 Jun - United States: Relief for qualified opportunity zones and investors (COVID-19)

4 Jun - United States: Relief for mortgage loans, lease arrangements of certain trusts (COVID-19)

4 Jun - United States: Senate passes bill, payroll tax deferral for taxpayers with forgiven PPP loans (COVID-19)

3 Jun - Canada: CRA resumes tax audits (COVID-19)

3 Jun - Canada: Temporary electronic submission processes, international waivers and clearance certificates (COVID-19)

3 Jun - Cambodia: Tax relief for airlines, tourism sector, banks (COVID-19)

3 Jun - Channel Islands: FATCA and CRS reporting deadline extended to 30 September (Guernsey) (COVID-19)

3 Jun - Nigeria: Extended deadline for interest and penalty relief, outstanding tax debts (COVID-19)

3 Jun - Nigeria: Tax audits, investigations resume (COVID-19)

3 Jun - Spain: Lifting of non-tax procedural and administrative deadlines under “state of emergency” (COVID-19)

3 Jun - United States: Temporary relief allowing retirement plan elections, spousal consents to be signed remotely (COVID-19)

2 Jun - Bulgaria: Amendments to 60/40 wage support program (COVID-19)

2 Jun - Poland: Electronic reporting of VAT postponed to 1 October 2020 (COVID-19)

2 Jun - Canada: Business tax return deadlines extended to 1 September 2020 (COVID-19)

1 Jun - Canada: Tax return filing extensions and relief (COVID-19)

1 Jun - France: FATCA, CRS reporting deadlines extended to 15 October 2020 (COVID-19)

1 Jun - UK: Job retention scheme to change from 1 July 2020 (COVID-19)

1 Jun - UK: Tax implications of reducing employment income (COVID-19)

1 Jun - UK: Tax treatment of support payments (COVID-19)

May 2020

29 May - Poland: Amendments to salary subsidy relief (COVID-19)

29 May - Hong Kong: Subsidy payments, financial assistance grants exempt from tax (COVID-19)

29 May - Netherlands: Period for tax relief in “emergency package 2.0” extended (COVID-19)

29 May - United States: Initial impressions of Notice 2020-41 and “beginning of construction” under sections 45 and 48 (COVID-19)

28 May - United States: House passes bill, payroll tax deferral for taxpayers with forgiven PPP loans (COVID-19)

28 May - United States: Postponed deadlines for employment taxes, employee benefit plans, IRAs, HSAs, MSAs, other time-sensitive actions (COVID-19)

28 May - Australia: Practical compliance guideline on JobKeeper program (COVID-19)

28 May - Poland: Tax relief measures in pending legislation (COVID-19)

28 May - United States: IRS provides FAQs on treatment of NOL carrybacks and AMT by C corporations (COVID-19)

28 May - United States: IRS provides FAQs for individuals claiming the “medical condition exception” in 2020 (COVID-19)

28 May - United States: FAQs on “Main Street Lending Program” (COVID-19)

27 May - United States: Extension of safe harbor, “beginning of construction” under sections 45 and 48 (COVID-19)

27 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 27 May)

27 May - Belgium: FATCA, CRS returns, deadline extended to 30 September (COVID-19)

27 May - Bermuda: CRS reporting deadline further extended, to 31 August (COVID-19)

27 May - Italy: Tax relief measures in “Relaunch decree” (COVID-19)

27 May - Netherlands: Extended and new tax relief measures in “emergency package 2.0” (COVID-19)

27 May - United States: IRS updates FAQ on employee retention credit and PPP repayments (COVID-19)

26 May - India: Tax relief measures (COVID-19)

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

26 May - Canada: Proposal to extend tax, legal deadlines (COVID-19)

26 May - Canada: Tax residency and permanent establishment relief, travel restrictions (COVID-19)

26 May - Canada: Wage subsidy for universities, health research institutes (COVID-19)

26 May - Dominican Republic: Extended tax return filing, payment dates (COVID-19)

26 May - Netherlands: Extension of “NOW” wage support program (COVID-19)

26 May - OECD: Tax administration support for individual and business taxpayers (COVID-19)

26 May - Serbia: Tax and transfer pricing implications to be considered (COVID-19)

22 May - Australia: Extension of JobKeeper reporting deadline (COVID-19)

22 May - United States: Real estate, documenting changes in intent and dealer property analysis (COVID-19)

22 May - United States: Tax implications of distressed leases (COVID-19)

21 May - Italy: VAT relief, other tax relief measures (COVID-19)

21 May - Saudi Arabia: VAT rate increase, transitional provisions (COVID-19)

21 May - Cambodia: Certain relief for tourism, garment sectors and educational institutions (COVID-19)

21 May - Chile: Tax relief provisions (COVID-19)

21 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 21 May)

20 May - United States: Competent authority, changes regarding requests and APA consultations (COVID-19)

20 May - Canada: Credits, benefits for individual taxpayers to continue until September 2020 (COVID-19)

20 May - Canada: Tax-free payments, other relief for older individuals (COVID-19)

20 May - Nigeria: Extended deadline for AEOI and CRS reporting by financial institutions (COVID-19)

19 May - Cambodia: Export of masks, restrictions lifted (COVID-19)

19 May - Canada: Emergency wage subsidy (75%) extended to 29 August 2020 (COVID-19)

19 May - Canada: Repayment of employee benefits under emergency response benefit program (COVID-19)

19 May - Mauritius: Enacted legislation includes tax relief, also a tax levy (COVID-19)

19 May - Sweden: Support for employers offering short-term work assignments (COVID-19)

19 May - Germany: VAT relief included in draft legislation (COVID-19)

19 May - Singapore: FATCA, CRS return deadline extended to 31 August 2020 (COVID-19)

19 May - Thailand: Virtual meetings for corporate boards, shareholders (COVID-19)

19 May - UK: Relief for FATCA and CRS reports not filed by 31 May 2020 (COVID-19)

18 May - United States: TTB guidance, tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)

18 May - United States: IRS fact sheet, tax credits for paid leave (COVID-19)

18 May - United States: Transfer pricing adjustments, potential customs tariff opportunities (COVID-19)

18 May - Nigeria: Extended deadline for filing Lagos State tax returns (COVID-19)

18 May - Qatar: Extended deadlines for 2019 reporting by financial institutions, for commercial license renewals (COVID-19)

18 May - Saudi Arabia: Q&As on VAT rate increase (COVID-19)

18 May - United States: Treasury provides PPP loan forgiveness form, instructions (COVID-19)

15 May - United States: House passes legislation (HEROES Act) (COVID-19)

15 May - France: Tax treatment of rental debt waivers granted by lessors (COVID-19)

15 May - Austria: Tax relief measures, update (COVID-19)

15 May - Bangladesh: Tax return filing and tax payment relief measures (COVID-19)

15 May - Malaysia: Guidelines for relief fund process, approvals (COVID-19)

15 May - UK: Job retention scheme extended to 31 October 2020 (COVID-19)

15 May - UK: Tax relief update (COVID-19)

15 May - United States: FAQs on aviation excise tax holiday (COVID-19)

15 May - United States: IRM update, addressing CARES Act provisions concerning net operating losses and minimum tax credits (COVID-19)

14 May - Belgium: Taxation of cross-border workers, agreements with Netherlands and Germany (COVID-19)

14 May - Canada: Minimum employer contribution requirement waived, pension plans (COVID-19)

14 May - Czech Republic: Reduced penalties for employers, late payment of social security premiums (COVID-19)

14 May - Gibraltar: Updated tax, business relief measures (COVID-19)

14 May - New Zealand: Budget 2020 (COVID-19)

13 May - Ghana: Update on extension of tax return filing deadlines (COVID-19)

13 May - Mauritius: Tax relief measures included in pending legislation (COVID-19)

13 May - United States: FAQs for PPP borrowers, safe harbor from SBA audit for “good faith” certification (COVID-19)

13 May - Botswana: Guidance for deferral of income tax payments (COVID-19)

13 May - Thailand: Additional extensions of tax return, tax payment deadlines for businesses (COVID-19)

13 May - Luxembourg: VAT administrative tolerance revoked as of 12 May 2020 (COVID-19)

12 May - Luxembourg: Tax procedure relief measures (COVID-19)

12 May - Portugal: Tax compliance relief measures (COVID-19)

12 May - Slovenia: Additional tax relief measures (COVID-19)

12 May - United States: Expanded relief for health-related cafeteria plans (COVID-19)

12 May - United States: Legislation unveiled in House, includes tax proposals (COVID-19)

12 May - Italy: Tax relief measures for individuals and family businesses (COVID-19)

12 May - Japan: Tax relief FAQs, other guidance implementing legislation (COVID-19)

12 May - South Africa: VAT implications for landlords with rental income reductions (COVID-19)

11 May - Germany: FAQs about tax relief measures (COVID-19)

11 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 11 May)

11 May - United States: CARES Act changes to business interest deduction limitations for partnerships (COVID-19)

11 May - United States: Healthcare REITs and whether to amend taxable REIT subsidiary leases (COVID-19)

11 May - United States: Use of elective stock dividends by publicly offered REITs (COVID-19)

11 May - Netherlands: Updated tax relief measures (COVID-19)

11 May - Saudi Arabia: VAT rate to increase to 15% (COVID-19)

8 May - EU: Proposals to postpone filing deadlines, including for EU mandatory disclosure rules (DAC6) (COVID-19)

8 May - India: Postponed filing deadline for GST return, GST actions (COVID-19)

8 May - Serbia: State of emergency terminated, implications for tax deadlines (COVID-19)

8 May - United States: IRS updates FAQs on employee retention credit, treatment of health plan expenses and PPP repayments (COVID-19)

7 May - Australia: Land tax relief in New South Wales and other states (COVID-19)

7 May - Hungary: Legislation to enact tax relief, as previously included in decrees (COVID-19)

7 May - Italy: Notice on deferral of VAT return, payment due dates (COVID-19)

7 May - Panama: Tax administrative measures in response to pandemic (COVID-19)

7 May - Poland: Economic relief program for SMEs (COVID-19)

7 May - Switzerland: Financial consequences of pandemic for tax purposes (COVID-19)

7 May - United States: FAQs on higher education emergency relief grants to students being excluded from income (COVID-19)

7 May - United States: Relief from creating foreign branch separate units under the dual consolidated loss rules (COVID-19)

7 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 7 May)

6 May - Canada: Credit for employer contributions to Quebec health services fund (COVID-19)

6 May - Kazakhstan: Payroll tax exemption, other tax relief measures (COVID-19)

6 May - United States: DDTC reduces registration fees (COVID-19)

6 May - United States: New deadline of 14 May to repay Paycheck Protection Program (PPP) loans for SBA “good faith” certification (COVID-19)

6 May - United States: Notice of 2020 GSP annual review, comment submission deadlines (COVID-19)

6 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 6 May)

5 May - Cayman Islands: CRS reporting deadline extended to 16 November (COVID-19)

5 May - Czech Republic: Postponed advance tax payments; waiver of VAT; loan repayment (COVID-19)

5 May - New Zealand: Tax guidance for employers and employees (COVID-19)

5 May - South Africa: Penalty, interest relief for late payments of tax by businesses (COVID-19)

5 May - South Africa: Tax consequences for REITs of foreign exchange movements (COVID-19)

5 May - United States: Employer retention credit can be claimed if Paycheck Protection Program (PPP) loan repaid by 7 May (COVID-19)

5 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 5 May)

4 May - Myanmar: Additional tax and economic relief measures (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

4 May - OECD: Tax and fiscal policies in response to COVID-19 pandemic

4 May - Russia: Proposed withholding tax rate changes, income tax treaties to be renegotiated (COVID-19)

4 May - Saint Vincent and Grenadines: AEOI reporting cycle suspended (COVID-19)

4 May - South Africa: Tax relief measures in draft legislation (COVID-19)

4 May - Taiwan: Updated CRS regulations address force majeure, similar events (COVID-19)

4 May - UK: Potential treasury issues to be considered by UK corporates (COVID-19)

4 May - UK: Tax development update (COVID-19)

4 May - United States FAQs on destruction of beer, recovery of taxes paid (COVID-19)

4 May - United States: IRS relief regarding tax-exempt bonds (COVID-19)

4 May - United States: Temporary modification to safe harbor for distributions by REITs and RICs (COVID-19)

1 May - Canada: Emergency benefit for workers in British Columbia (COVID-19)

1 May - India: Extended due date, provident fund contributions (COVID-19)

1 May - Japan: Tax relief legislation is passed (COVID-19)

1 May - New Zealand: Inland Revenue to administer small business loan program (COVID-19)

1 May - Pakistan: Tax relief for construction sector (COVID-19)

1 May - United States: State and local tax guidance, tax relief (COVID-19) (updated 1 May)

April 2020

30 Apr - Australia: Consider recovery of deferred tax assets, as 30 June reporting season approaches (COVID-19)

30 Apr - Botswana: Extended due dates for tax returns, payments (COVID-19)

30 Apr - New Zealand: Tax loss carryback relief included in legislation (COVID-19)

30 Apr - Nigeria: Waiver of interest and penalty on outstanding tax liabilities (COVID-19)

30 Apr - South Africa: FAQs clarify unemployment insurance issues (COVID-19)

30 Apr - Spain: Economic and tax relief measures (COVID-19)

30 Apr - United States: Initial impressions of additional FAQs on the employee retention credit (COVID-19)

30 Apr - United States: IRS adds new FAQs on faxing refund claims, NOL carrybacks under CARES Act (COVID-19)

30 Apr - United States: Changes to ITAR requirements for renewals, remote workers (COVID-19)

30 Apr - United States: Deductibility of expenses when loan is forgiven under Paycheck Protection Program (COVID-19)

30 Apr - United States: FAQs on “Main Street” lending program (COVID-19)

30 Apr - United States: IRS temporary procedures for electronic submission of requests for letter rulings, closing agreements, other advice (COVID-19)

30 Apr - United States: Potential implications for health insurance exchange enrollment (COVID-19)

30 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 30 April)

29 Apr - Bangladesh: Update on tax relief (COVID-19)

29 Apr - Hungary: Financial reporting, tax relief measures (COVID-19)

29 Apr - Netherlands: Tax payment deferrals, other relief measures supplemented (COVID-19)

29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts (COVID-19)

29 Apr - United States: Accounting and financial reporting relating to CARES Act (COVID-19)

29 Apr - United States: Extension of healthcare, health plan coverage, employee benefit plan timeframes (COVID-19)

29 Apr - United States: FATCA certification submissions extended to 15 December 2020 (COVID-19)

29 Apr- United States: IRS updates, expands FAQs on employee retention credit (COVID-19)

28 Apr - Algeria: Tax relief and other measures (COVID-19)

28 Apr - Australia: JobKeeper payment and enrolment timelines extended (COVID-19)

28 Apr - Egypt: Tax relief provisions (COVID-19)

28 Apr - Ireland: Wage subsidies, employer eligibility (COVID-19)

28 Apr - Netherlands: Tax measures proposed to provide business tax relief (COVID-19)

28 Apr - Qatar: CRS deadline extended to 31 August 2020 (COVID-19)

28 Apr - South Africa: Guidance concerning unemployment insurance fund program (COVID-19)

28 Apr - United States: IRS adds to FAQs on postponed tax return filing, paying deadlines (COVID-19)

28 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 28 April)

27 Apr - Armenia: Economic and social relief measures (COVID-19)

27 Apr - Canada: Subsidy program for innovative businesses (COVID-19)

27 Apr - Costa Rica: Employer obligations concerning work spaces (COVID-19)

27 Apr - Hungary: Expedited refunds of VAT (COVID-19)

27 Apr - Moldova: Tax relief and economic stimulus measures (COVID-19)

27 Apr - Portugal: Postponed deadline for transfer pricing documentation (COVID-19)

27 Apr - Romania: Additional tax relief measures, clarifications (COVID-19)

27 Apr - Serbia: Financial assistance for employees, business entities (COVID-19)

27 Apr - UK: Employees working from home; HMRC guidance on taxable expenses (COVID-19)

27 Apr - United States: Transfer pricing strategies for private equity portfolio companies (COVID-19)

27 Apr - United States: Updated FAQs on PPE exports (COVID-19)

24 Apr - Australia: State governments provide land tax relief (COVID-19)

24 Apr - Belgium: Implications from a transfer pricing perspective (COVID-19)

24 Apr - Costa Rica: VAT and excise tax payments, relief guidance (COVID-19)

24 Apr - Czech Republic: Tax loss carryback, carryforward relief proposals (COVID-19)

24 Apr - India: Guidance on tax relief (COVID-19)

24 Apr - Mauritius: Relief for late-filed tax returns, tax payments (COVID-19)

24 Apr - Netherlands: Expansion of NOW program to support employment (COVID-19)

24 Apr - Puerto Rico: Pending legislative proposals, economic and tax relief (COVID-19)

24 Apr - Singapore: Tax and employment relief specifically for consumer and retail businesses (COVID-19)

24 Apr - South Africa: Tax implications of rent relief provided by landlords (COVID-19)

24 Apr - UK: Employer considerations before filing claims under job retention scheme (COVID-19)

24 Apr - UK: Summary of tax relief (COVID-19)

24 Apr - United States: IRS FAQs on NOL carrybacks for taxpayers with section 965 inclusions (COVID-19)

24 Apr - United States: Treasury issues guidance on Paycheck Protection Program (PPP); Trump signs PPP funding legislation (COVID-19)

23 Apr - Australia: Automatic deferrals for tax agents, company income tax (COVID-19)

23 Apr - Australia: “JobKeeper” program guidance, procedures (COVID-19)

23 Apr - British Virgin Islands: FATCA, CRS deadlines extended (COVID-19)

23 Apr - Canada: British Columbia delays “significant control” reporting requirements (COVID-19)

23 Apr - Canada: Indirect tax liabilities and rent or lease payment deferrals (COVID-19)

23 Apr - Canada: Sales tax relief, property insurance contracts in Manitoba (COVID-19)

23 Apr - Japan: Tokyo extends filing, payment deadlines for businesses (COVID-19)

23 Apr - Romania: “Discounts” for on-time tax payments made by 25 April (COVID-19)

23 Apr - South Africa: Additional VAT relief (COVID-19)

23 Apr - South Africa: Proposal to limit use of losses to be deferred to 2022 (COVID-19)

23 Apr - Sri Lanka: Extension of tax return deadlines (COVID-19)

23 Apr - United States: IRS expands FAQs on postponed tax return filing, paying deadlines (COVID-19)

23 Apr - United States: IRS provides FAQs on NOL carrybacks for taxpayers with section 965 inclusions (COVID-19)

23 Apr - United States: JCT description of employee retention credit, payroll deferral provisions in CARES Act (COVID-19)

23 Apr - United States: Treasury releases updated FAQs on Paycheck Protection Program (COVID-19)

23 Apr - United States: FAQs for determining U.S. trade or business or permanent establishment (COVID-19)

23 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated April 23)

22 Apr - Argentina: Emergency assistance jobs program updates (COVID-19)

22 Apr - Japan: Deadline extension for AEOI reporting (COVID-19)

22 Apr - Malaysia: Extended tax-related deadlines (COVID-19)

22 Apr - Malaysia: Further extension of country-by-country reporting deadlines (COVID-19)

22 Apr - South Africa: Carbon tax return filing, payment deadline extended (COVID-19)

22 Apr - South Africa: “Phase II” of economic stimulus package (COVID-19)

22 Apr - United States: FAQs on payroll support for air carriers and contractors (COVID-19)

22 Apr - United States: IRS extends FATCA reporting deadline, Model 1 IGA jurisdictions (COVID-19)

22 Apr - United States: Relief for taxpayers to correct, change QIP depreciation methods (Rev. Proc. 2020-25)

22 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 22 April)

22 Apr - United States: JCT general explanation of tax provisions in CARES Act

21 Apr - Canada: Employers may apply for 75% emergency wage subsidy beginning 27 April 2020 (COVID-19)

21 Apr - Dominican Republic: Additional tax and customs relief measures (COVID-19)

21 Apr - France: Update of tax relief, other relief measures (COVID-19)

21 Apr - India: FATCA and CRS returns, reporting deadlines extended (COVID-19)

21 Apr - Serbia: Postponed deadlines for corporate income tax returns, financial statements (COVID-19)

21 Apr - Singapore: Tax refund opportunity, stock exercise or vesting (COVID-19)

21 Apr - UAE: Extended VAT return, VAT payment deadline (COVID-19)

21 Apr - United States: Cash flow opportunity for resellers; inventory impairments (COVID-19)

21 Apr - United States: Relief for nonresidents, cross-border travel restrictions addressed in revenue procedures and FAQs (COVID-19)

21 Apr - United States: Senate passes COVID-19 legislation, with additional Paycheck Protection Program funds

21 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 21 April)

21 Apr - Zimbabwe: Extended deadline, income tax returns for 2019 (COVID-19)

20 Apr - Cayman Islands: Extended FATCA and CRS deadlines (COVID-19)

20 Apr - Denmark: New tax measures aim to increase corporate liquidity (COVID-19)

20 Apr - Japan: Tax agency’s FAQs about tax relief for corporations, individuals (COVID-19)

20 Apr - Netherlands: Details of emergency tax measures (COVID-19)

20 Apr - Nigeria: Additional tax relief (COVID-19)

20 Apr - Singapore: Tax relief measures allow for deferred tax payments (COVID-19)

20 Apr - South Africa: Cash-flow issues relating to withholding tax on dividends, interest, royalties (COVID-19)

20 Apr - United States: Excise tax relief, distilled spirits used to produce hand sanitizers (COVID-19)

20 Apr - United States: Initial impressions of Rev. Rul. 2020-8  and 10-year limitations period, foreign tax credit and NOL carrybacks (COVID-19)

20 Apr - United States: Relief relating to deposits of estimated customs duties, taxes, fees (COVID-19)

20 Apr - United States: Reminder of sanctions compliance requirements (COVID-19)

20 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 20 April)

17 Apr - Canada: FATCA and CRS returns, reporting deadlines extended (COVID-19)

17 Apr - Dominican Republic: Labor assistance fund (COVID-19)

17 Apr - Slovakia: FAQs on employment and labor law and financial measures (COVID-19)

17 Apr - South Africa: Tax implications of “repo rate” reduction (COVID-19)

17 Apr - Thailand: Summary of tax relief (COVID-19)

17 Apr - United States: Depreciation of qualified improvement property, Rev. Proc. 2020-25 (COVID-19)

17 Apr - United States: IRS FAQs on tax credits for required paid leave provided employees by SMEs (COVID-19)

17 Apr - United States: IRS expands FAQs on faxing refund claims, NOL carrybacks under CARES Act (COVID-19)

17 Apr - United States: Real property trade, farming business elections regarding changes to section 163(j) (COVID-19)

17 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 17 April)

16 Apr - Canada: Extended tax deadlines, Newfoundland and Labrador (COVID-19)

16 Apr - Canada: Tax and financial relief in Quebec (COVID-19)

16 Apr - Greece: Summary of tax relief (COVID-19)

16 Apr - Hungary: Surtaxes imposed on credit institutions, retail sector (COVID-19)

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

16 Apr - Poland: Financial support for companies (COVID-19)

16 Apr - Thailand: Social security-related relief (COVID-19)

16 Apr - United States: ATNOL carrybacks under the CARES Act (COVID-19)

16 Apr - United States: OFAC “fact sheet” on humanitarian assistance and trade (COVID-19)

16 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 16 April)

15 Apr - Bangladesh: Tax relief measures (COVID-19)

15 Apr - Costa Rica: VAT exemption for commercial leases (COVID-19)

15 Apr - Egypt: Tax relief measures (COVID-19)

15 Apr - Indonesia: Tax and customs relief measures (COVID-19)

15 Apr - Italy: Tax relief, support for business in “liquidity decree” (COVID-19)

15 Apr - Japan: Tax agency provides FAQs addressing tax relief measures (COVID-19)

15 Apr - Jordan: Relief measures related to social security contributions (COVID-19)

15 Apr - Lebanon: Tax relief measures (COVID-19)

15 Apr - New Zealand: Tax relief measures focused on enhancing cash-flow (COVID-19)

15 Apr - OECD: Tax and fiscal policy response (COVID-19)

15 Apr - Pakistan: Tax and economic relief (COVID-19)

15 Apr - Sri Lanka: Tax relief measures (COVID-19)

15 Apr - Taiwan: Tax return, tax payment deadlines extended (COVID-19)

15 Apr - United States: LB&I activities that are temporarily suspended, continued (COVID-19)

15 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 15 April)

14 Apr - Cambodia: Penalty relief relating to work permit renewals (COVID-19)

14 Apr - Canada: Emergency wage subsidy (75%) enacted (COVID-19)

14 Apr - Costa Rica: Exports of certain products restricted (COVID-19)

14 Apr - Croatia: Tax relief includes payment deferrals, exemptions and filing extensions (COVID-19)

14 Apr - Czech Republic: Additional tax, economic measures (COVID-19)

14 Apr - New Zealand: Possible economic outcomes of “lockdown” (COVID-19)

14 Apr - Slovenia: Tax relief includes postponed deadlines for filing returns, tax payments (COVID-19)

14 Apr - UK: HMRC guidance on the job retention scheme (COVID-19)

14 Apr - UK: Tax relief allows for tax deferrals (COVID-19)

14 Apr - United States: New COVID-19 relief imports web portal

14 Apr - United States: Tax considerations of disruptions in healthcare industry in COVID-19 environment

14 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 14 April)

13 Apr - Argentina: Update on tax relief measures (COVID-19)

13 Apr - Bolivia: Corporate income tax relief measures (COVID-19)

13 Apr - Colombia: Expedited tax refund procedure (COVID 19)

13 Apr - Indonesia: Tax relief measures (COVID-19)

13 Apr - Serbia: Tax relief and direct financial assistance grants (COVID-19)

13 Apr - UAE: Extended deadline for excise tax (COVID-19)

13 Apr - United States: Safe harbors, loan forbearance programs under CARES Act, Rev. Proc. 2020-26 (COVID-19)

13 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 13 April)

13 Apr - United States: IRS provides Q&As on “quick refunds” process for NOL carrybacks under CARES Act (COVID-19)

13 Apr - United States: IRS cautions certain mechanisms for requesting taxpayer records not available (COVID-19)

13 Apr - United States: IRS issues FAQs on deferral of employment tax deposits and payments (COVID-19)

10 Apr - Brazil: Update on tax relief measures (COVID-19)

10 Apr - Canada: Transfer pricing implications (COVID-19)

10 Apr - Hong Kong: Tax relief, economic stimulus (COVID-19)

10 Apr - Japan: Details of tax relief measures (COVID-19)

10 Apr - Malaysia: Tax treatment of charitable donations (COVID-19)

10 Apr - Uzbekistan: Tax relief measures (COVID-19)

10 Apr - Vietnam: Tax relief measures (COVID-19)

10 Apr - United States: IRS announces extensions for section 1031 “like-kind exchange” deadlines (COVID-19)

10 Apr - United States: Section 163(j) interest expense deduction limitations, elections for real property trade, farming businesses (COVID-19)

10 Apr - United States: IRS updates FAQs on postponed tax return filing, paying deadlines (COVID-19)

10 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 10 April) 

10 Apr - United States: Customs measures in response to coronavirus (COVID-19)

10 Apr - United States: IRS re-issues Form 941 to address employee retention credit (COVID-19)

10 Apr - United States: Initial impressions of IRS guidance implementing NOL provisions in CARES Act (COVID-19)

9 Apr - United States: Relief for taxpayers affected by coronavirus pandemic, Notice 2020-23 (COVID-19)

9 Apr - United States: Guidance on NOL carryback measures from CARES Act,  Rev. Proc. 2020-24 (COVID-19)

9 Apr - Bhutan: Extended deadlines for filing corporate tax returns, paying tax (COVID-19)

9 Apr - Canada: Enhancements to employee wage subsidy for affected employers (COVID-19)

9 Apr - Czech Republic: Transfer pricing considerations (COVID-19)

9 Apr - Italy: Tax relief included in “liquidity decree” (COVID-19)

9 Apr - Switzerland: Anti-money laundering rules, relief measures (COVID-19)

9 Apr - Taiwan: Deferrals for individual income tax payments, return filing deadlines (COVID-19)

9 Apr - United States: Legislation to increase CARES Act funding fails in Senate (COVID-19)

9 Apr - United States: Exports of personal protective equipment restricted (COVID-19)

8 Apr - United States: Relief for partnerships, allowing amended returns (Rev. Proc. 2020-23) (COVID-19)

8 Apr - United States: IRS statement on corporate tax refunds (COVID-19)

8 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 8 April, evening)

8 Apr - Canada: Corporate tax returns, deadline extension in Alberta (COVID-19)

8 Apr - Canada: PST relief measures updated in Saskatchewan (COVID-19)

8 Apr - Canada: Reminder for businesses of indirect tax obligations (COVID-19)

8 Apr - Canada: Training expense reimbursement program for employers in Quebec (COVID-19)

8 Apr - Dominican Republic: Tax relief for corporate taxpayers (COVID-19)

8 Apr - Germany: Tax relief, other measures (COVID-19)

8 Apr - Rwanda: Extended tax return, tax payment deadlines (COVID-19)

8 Apr - Singapore: More relief in third budget 2020 (COVID-19)

8 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 8 April) 

8 Apr - Saudi Arabia: Tax relief includes extension of time to file, pay tax (COVID-19)

8 Apr - South Africa: VAT and exchange rates and currency fluctuations (COVID-19)

8 Apr - Spain: Employment-related relief measures (COVID-19)

8 Apr - United States: Debt restructuring, considerations for private equity (COVID-19)

7 Apr - Australia: Considerations for tax functions, preserving tax attributes (COVID-19)

7 Apr - Bolivia: Tax relief includes extended tax return, tax payment deadlines (COVID-19)

7 Apr - France: Overview of tax relief, other relief measures (COVID-19)

7 Apr - Japan: Additional relief on filing 2019 individual tax returns (COVID-19)

7 Apr - Malaysia: Tax relief includes extended due dates (COVID-19)

7 Apr - Myanmar: Tax relief provided for tourism industry, certain other taxpayers (COVID-19)

7 Apr - OECD: Business continuity considerations for tax administrations (COVID-19)

7 Apr - Oman: Tax relief measures (COVID-19)

7 Apr - Spain: Economic and social measures (COVID-19)

7 Apr - Thailand: Extension of monthly tax compliance deadlines for all businesses (COVID-19)

7 Apr - United States: Senate to propose additional funding for paycheck protection program this week (COVID-19)

7 Apr - United States: Treasury guidance, Q&As on loan program for air carriers, eligible businesses (COVID-19)

6 Apr - Belgium: Tax prepayment relief for assessment year 2021 (COVID-19)

6 Apr - Bolivia: Payroll, pension-related relief measures (COVID-19)

6 Apr - Botswana: Tax relief measures (COVID-19)

6 Apr - Brazil: Tax relief measures (COVID-19)

6 Apr - Costa Rica: Employee withdrawals from defined compensation plans (COVID-19)

6 Apr - Czech Republic: Tax, economic relief measures (COVID-19)

6 Apr - EU: Customs duties and VAT waived, imported medical equipment (COVID-19)

6 Apr - EU: Extension of temporary framework for state aid measures (COVID-19)

6 Apr - India: Tax relief measures (COVID-19)

6 Apr - Netherlands: Expansion, simplification of deferral policy for tax debts (COVID-19)

6 Apr - Singapore: Tax measures included in stimulus package (COVID-19)

6 Apr - South Africa: Tax implications of shares exchanged for payment of rental (COVID-19)

6 Apr - Switzerland: Short-time work compensation (COVID-19)

6 Apr - United States: Accounting and reporting impacts of CARES Act (COVID-19)

6 Apr - United States: IRS Appeals to temporarily accept, transmit documents by email (COVID-19)

6 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 6 April)

3 Apr - Canada: GST/HST and QST relief (COVID-19)

3 Apr - Chile: Tax relief measures (COVID-19)

3 Apr - Croatia: Tax relief measures, second set (COVID-19)

3 Apr - Ecuador: Tax relief measures (COVID-19)

3 Apr - El Salvador: Tax relief measures (COVID-19)

3 Apr - Greece: Additional tax relief measures (COVID-19)

3 Apr - Malaysia: Extension of country-by-country reporting deadline to 15 May 2020 (COVID-19)

3 Apr - OECD: Tax implications for cross-border workers, other cross-border matters (COVID-19)

3 Apr - Peru: Tax relief measures (COVID-19)

3 Apr - South Africa: Defining “days” during lockdown for customs purposes (COVID-19)

3 Apr - Switzerland: Tax relief, economic relief measures (COVID-19)

3 Apr - United States Employer-related liquidity–tax credits, deferrals, and efficiencies (COVID-19)

3 Apr - United States: CARES Act, considerations for private equity funds with corporate portfolio companies (COVID-19)

3 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 3 April)

3 Apr - Uruguay: Tax relief measures (COVID-19)

3 Apr - Venezuela: Tax relief measures (COVID-19)

2 Apr - Argentina: Relief for employers, social security contributions (COVID-19)

2 Apr - Iceland: Legislation providing economic and tax relief (COVID-19)

2 Apr - Mexico: State and local authorities, updated tax relief (COVID-19)

2 Apr - Russia: Tax relief measures (COVID-19)

2 Apr - Thailand: Relief from certain corporate compliance rules (COVID-19)

2 Apr - Trinidad and Tobago: Paying taxes by wire transfer (COVID-19)

2 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 2 April) 

2 Apr - United States: Treasury “fact sheet” on lending program under CARES Act (COVID-19)

2 Apr - Vietnam: Tax relief includes extended payment due dates (COVID-19)

2 Apr - Canada: Details of 75% wage subsidy for employers (COVID-19)

2 Apr - Ireland: R&D tax credit, expedited cashback (COVID-19)

2 Apr - Korea: Tax relief includes reduced rates, temporary increased deductions (COVID-19)

2 Apr - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2020 (COVID-19)

2 Apr - Malta: FATCA, CRS reporting deadlines extended (COVID-19)

2 Apr - Montenegro: Tax relief measures to support businesses (COVID-19)

2 Apr - Netherlands: Compensation program for employers, to support employee retention (COVID-19)

2 Apr - Poland: Tax relief measures include extended filing, paying deadlines (COVID-19)

2 Apr - Serbia: Tax, economic relief measures (COVID-19)

2 Apr - South Africa: Tax relief for employers, taxpayers in pending legislation (COVID-19)

2 Apr - United States: Lending programs under CARES Act, including interactions with tax provisions (COVID-19)

1 Apr - United States: State and local tax guidance, tax relief (COVID-19) (updated 1 April)

1 Apr - Qatar: Customs duty exemption for food, medical equipment (COVID-19)

1 Apr - Belgium: Tax relief includes extended tax return filing, tax payment deadlines (COVID-19)

1 Apr - Colombia: Tax relief includes extended tax return, tax payment deadlines (COVID-19)

1 Apr - Costa Rica: Tax relief includes deferred tax payments (COVID-19)

1 Apr - Czech Republic: Tax relief measures (COVID-19)

1 Apr - Denmark: Tax return, disclosure deadlines extended to 1 September 2020 (COVID-19)

1 Apr - Denmark: Transfer pricing documentation, extension of deadline (COVID-19)

1 Apr - Portugal: Updated tax relief measures (COVID-19)

1 Apr - South Africa: VAT and customs duty relief for importers (COVID-19)

1 Apr - United States: Postponed payment, reporting date for TTB excise taxes (COVID-19)

March 2020

31 Mar - Australia: Temporary export control, personal protective equipment (COVID-19)

31 Mar - Bermuda: Extended deadline for country-by-country reporting (COVID-19)

31 Mar - Hong Kong: Extended notification deadline, country-by-country reporting (COVID-19)

31 Mar - Japan: FAQs on tax relief measures (COVID-19)

31 Mar - Thailand: Withholding tax rate reduction, tax relief (COVID-19)

31 Mar - United States: CBP drawback processing update (COVID-19)

31 Mar - United States: FAQs on employee retention credit in CARES Act (COVID-19)

31 Mar - United States: Income tax accounting (COVID-19)

31 Mar - United States: IRS provides Q&As on employee retention credit (COVID-19)

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

31 Mar - United States: Penalty relief, reduced federal employment tax deposits in anticipate of tax credits, Notice 2020-22 (COVID-19)

31 Mar - United States: Personal protective equipment, required data for imports (COVID-19)

31 Mar - United States: State and local tax guidance, tax relief (COVID-19) (updated 31 March)

31 Mar - Bermuda: CRS reporting deadline extended to 15 July 2020 (COVID-19)

31 Mar - Cyprus: VAT payment deferral (COVID-19)

31 Mar - Israel: Extensions of tax-related deadlines (COVID-19)

31 Mar - Poland: Relief for employers, financial support for paying employee salaries (COVID-19)

31 Mar - South Africa: Unemployment insurance fund relief (COVID-19)

31 Mar - UK: Tax relief includes deferred tax payments (COVID-19)

31 Mar - United States: Draft IRS form, instructions for claiming advance payment of employer credits (COVID-19)

30 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 30 March)

30 Mar - Albania: Judicial proceedings suspended (COVID-19)

30 Mar - Bulgaria: Tax return, tax payment deadlines postponed (COVID-19)

30 Mar - Canada: Additional fiscal and tax relief for businesses (COVID-19)

30 Mar - Cyprus: Extended deadlines for filing tax returns, making tax payments (COVID-19)

30 Mar - Dominican Republic: Postponed deadlines for tax returns, tax payments (COVID-19)

30 Mar - Kosovo: Tax relief includes postponed deadlines (COVID-19)

30 Mar - Latvia: Expanded tax relief for companies (COVID-19)

30 Mar - New Zealand: Relief relating to APAs, response to coronavirus (COVID-19)

30 Mar - Serbia: Supplemental guidance, tax administrative procedures (COVID-19)

30 Mar - South Africa: Tax incentives for employers proposed in legislation (COVID-19)

30 Mar - South Africa: Tax return, payment deadlines (COVID-19)

30 Mar - Switzerland: Extended tax return filing, payment deadlines in Canton of Zug (COVID-19)

30 Mar - Taiwan: Tax relief includes tax return filing, payment deferrals (COVID-19)

30 Mar - United States: Cash-flow planning, leveraging tax accounting methods and credits (COVID-19)

30 Mar - United States: Compensation and benefits considerations (COVID-19)

30 Mar - United States: REIT considerations (COVID-19)

27 Mar - Channel Islands: Tax relief provided by Jersey (COVID-19)

27 Mar - Czech Republic: Tax relief including loss carryback measure (COVID-19)

27 Mar - Montenegro: Tax relief includes delayed filing, payment dates (COVID-19)

27 Mar - Switzerland: Extensions by cantons, filing 2019 individual tax returns (COVID-19)

27 Mar - United States: Extension of time to file returns, make payments of federal gift and generation-skipping transfer taxes, Notice 2020-20 (COVID-19)

27 Mar - United States: Employment tax credits for certain paid leave, Notice 2020-21 (COVID-19)  

27 Mar - United States: FAQs for USTR special trade exclusion requests (COVID-19)

27 Mar - United States: President signs CARES Act “phase 3” COVID-19 bill, following House passage

27 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 27 March)

27 Mar - Australia: Updated FAQs provide tax information for large business (COVID-19)

27 Mar - Canada: More details, federal government’s relief measures (COVID-19)

27 Mar - Romania: Tax relief measures include extended payment due dates (COVID-19)

27 Mar - South Africa: Tax implications for mining sector from “lockdown” (COVID-19)

27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)

27 Mar - United States: Tax provisions in the CARES Act (COVID-19 “phase 3” response): Preliminary analysis and observations

27 Mar - United States: Tax relief for tax-exempt organizations in “phase 3” coronavirus legislation (COVID-19)

27 Mar - United States: IRS suspends certain administrative procedures (COVID-19)

26 Mar - China: Transfer pricing arrangements and challenges (COVID-19)

26 Mar - Kenya: Tax relief measures include reduced corporate tax rate (COVID-19)

26 Mar - Mexico: State and local authorities provide tax relief (COVID-19)

26 Mar - Panama: Tax relief, extended due dates for tax returns and payments (COVID-19)

26 Mar - Puerto Rico: Additional extension of deadlines, tax relief relating to coronavirus (COVID-19)

26 Mar - Puerto Rico: Extended tax return filing, tax payment dates (table format) (COVID-19)

26 Mar - United States: Labor Department, additional guidance on paid sick leave, expanded FMLA (COVID-19)

26 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 26 March)

26 Mar - Australia: Boosting cash-flow for employers; instant asset write-offs (COVID-19)

26 Mar - Canada: Extensions for sales tax, other tax levy in Manitoba (COVID-19)

26 Mar - Canada: Tax deferrals and extensions, British Columbia (COVID-19)

26 Mar - Canada: Tax relief for businesses in Alberta (COVID-19)

26 Mar - Canada: Tax relief in Ontario (COVID-19)

26 Mar - Netherlands: Customs relief in response to coronavirus (COVID-19)

26 Mar - New Zealand: Tax relief legislation enacted (COVID-19)

26 Mar - Nigeria: Extended due date for individual tax returns, Lagos State (COVID-19)

26 Mar - Poland: Extended due dates for corporate tax return filing, payment to 31 May 2020 (COVID-19)

26 Mar - Serbia: Extended deadlines, tax administrative procedures (COVID-19)

26 Mar - UAE: Customs duty refunds, customs relief in Dubai (COVID-19)

26 Mar - Ukraine: Tax relief measures, responding to coronavirus (COVID-19)

26 Mar - United States: Senate passes “phase 3” coronavirus (COVID-19) bill

25 Mar - United States: Senate’s “phase 3” coronavirus (COVID-19) bill; initial impressions of tax provisions

25 Mar - United States: Text of Senate’s “phase 3” coronavirus bill (COVID-19)

25 Mar - Costa Rica: Updates on work hours-reduction, credit card commissions legislation (COVID-19)

25 Mar - Gibraltar: More tax, business relief measures, responding to coronavirus (COVID-19)

25 Mar - Malaysia: Tax relief, postponed deadlines, responding to coronavirus (COVID-19)

25 Mar - Nigeria: Tax relief, responding to coronavirus (COVID-19)

25 Mar - Switzerland: Tax measures in response to coronavirus (COVID-19)

25 Mar - United States: IRS suspends key compliance programs, responding to coronavirus (COVID-19)

25 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 25 March)

25 Mar - United States: IRS extends time for certain financial institutions to file Form 8966, “FATCA Report” (COVID-19)

25 Mar - Argentina: Tax relief for companies, responding to coronavirus (COVID-19)

25 Mar - Ireland: Wage and financial support, responding to coronavirus (COVID-19)

25 Mar - Costa Rica: Tax authorities, tax court suspend in-person appearances by taxpayers (COVID-19)

25 Mar - Croatia: Tax payment deferrals, responding to coronavirus (COVID-19)

25 Mar - EU: Standards for manufacturers of medical devices (COVID-19)

25 Mar - Hong Kong: Tax relief measures, response to coronavirus (COVID-19)

25 Mar - India: Tax relief measures, responding to coronavirus (COVID-19)

25 Mar - Spain: Tax relief, other relief for companies, response to coronavirus (COVID-19)

25 Mar - United States: IRS postponed tax return FAQs clarify rules for exempt organizations, Form 990-T (COVID-19)

24 Mar - Canada: Managing tax and employment issues in response to coronavirus (COVID-19)

24 Mar - Guatemala: Extension of tax return deadlines, response to coronavirus (COVID-19)

24 Mar - United States: Labor Department guidance about paid sick leave, expanded FMLA (COVID-19)

24 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 24 March, evening)

24 Mar - United States: Considerations for modifying or unwinding related-party transactions, responding to coronavirus (COVID-19)

24 Mar - United States: IRS provides FAQs on postponed tax return filing, paying deadlines (COVID-19)

24 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 24 March)

24 Mar - United States: Timing considerations for QOF and QOF investors in light of COVID-19

24 Mar - Italy: All industrial and commercial activities suspended, response to coronavirus (COVID-19)

24 Mar - Italy: Enhanced transparency in “listed companies” and disclosure requirements (COVID-19)

24 Mar - Latvia: Tax relief included in government’s response to coronavirus (COVID-19)

24 Mar - Mauritius: Tax relief in response to coronavirus (COVID-19)

24 Mar - Qatar: Two-month extension, tax return filing date (COVID-19)

24 Mar - South Africa: Tax relief measures in response to “lockdown” (COVID-19)

23 Mar - United States: House Democrats release text of “phase 3” bill, response to coronavirus (COVID-19)

23 Mar - Greece: Tax payment extensions part of tax relief measures (COVID-19)

23 Mar - United States: House to unveil “phase 3” bill, response to coronavirus (COVID-19)

23 Mar - United States: Customs duties on medical-care products from China, related to coronavirus (COVID-19)

23 Mar - United States: Hotel REITs and taxable REIT subsidiaries; lease amendments in response to coronavirus (COVID-19)

23 Mar - United States: REITs and cash conservation in response to coronavirus (COVID-19)

23 Mar - Australia: Legislative economic stimulus packages, include tax relief (COVID-19)

23 Mar - Czech Republic: Tax relief in response to coronavirus (COVID-19)

23 Mar - Germany: Additional tax relief, response to coronavirus (COVID-19)

23 Mar - Greece: Tax measures in decrees, response to coronavirus (COVID-19)

23 Mar - Hungary: Social security relief for employers, response to coronavirus (COVID-19)

23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)

23 Mar - Switzerland: Transfer pricing considerations for multinational companies, responding to coronavirus (COVID-19)

23 Mar - World Customs Organization: Medical supply classification guide (COVID-19)

23 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 22 March)

22 Mar - United States: Form 990 not included in extension to file returns, make tax payments (COVID-19) 

22 Mar - United States: Senate procedural vote fails to advance updated version of “phase 3” coronavirus bill (COVID-19)

22 Mar - Australia: Tax relief measures included in economic stimulus package (COVID-19)

22 Mar - Belgium: Tax relief in response to coronavirus (COVID-19)

22 Mar - Norway: Legislation adopted, financial and tax relief relating to coronavirus (COVID-19)

22 Mar - Portugal: Update on tax relief measures, responding to coronavirus (COVID-19)

22 Mar - Saudi Arabia: Tax relief measures in response to coronavirus (COVID-19)

21 Mar - Costa Rica: Updated on tax relief legislation, response to coronavirus (COVID-19)

21 Mar - Serbia: Tax relief, responding to coronavirus (COVID-19)

21 Mar - United States: Extension of time to file returns, make payments of federal income tax, response to coronavirus (COVID-19)

21 Mar - United States: New law (H.R. 6201) provides paid FMLA and sick leave (COVID-19)

21 Mar - United States: Income tax accounting, possible effects from coronavirus (COVID-19)

20 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (updated 20 March)

20 Mar - United States: Senator Wyden releases small business bill (COVID-19)

20 Mar - Canada: Quebec harmonizes tax relief with federal measures (COVID-19)

20 Mar - Italy: Tax relief and incentives in response to coronavirus (COVID-19)

20 Mar - Norway: VAT relief measures, responding to coronavirus (COVID-19)

20 Mar - United States: Treasury expected to announce tax return filing extension (COVID-19)

20 Mar - Austria: Additional tax relief, in response to coronavirus (COVID-19)

20 Mar - Denmark: Employer considerations when employees telecommute from other countries (COVID-19)

20 Mar - EU: Temporary framework for state aid measures to support economy, responding to coronavirus (COVID-19) 

20 Mar - Gibraltar: Relief for businesses affected by coronavirus (COVID-19)

20 Mar - Netherlands: Deferral of tax payments for three months, relief related to coronavirus (COVID-19)

20 Mar - UK: Tax relief to support SMEs, response to coronavirus (COVID-19)

20 Mar - United States: Reminder of opportunity; payroll offsets using R&D tax credits (COVID-19)

20 Mar - Bolivia: Tax relief measures in response to coronavirus (COVID-19)

20 Mar - Dominican Republic: Tax relief in response to coronavirus (COVID-19)

20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)

19 Mar - United States: Senate Republicans release draft “phase 3” coronavirus (COVID-19) bill, with tax provisions 

19 Mar - Bulgaria: VAT considerations in response to coronavirus (COVID-19)

19 Mar - Iceland: Tax relief in response to coronavirus (COVID-19)

19 Mar - South Africa: Tax considerations for business expenses related to coronavirus (COVID-19)

19 Mar - Switzerland: Paying salaries and other challenges with coronavirus (COVID-19)

19 Mar - United States: State and local tax guidance, tax relief in response to coronavirus (COVID-19) (table format)

19 Mar - United States: President signs “phase 2” coronavirus bill, includes tax relief for paid leave (COVID-19)

19 Mar - United States: Excise tax relief, distilled spirits used to produce hand sanitizers (responding to COVID-19)

19 Mar - Croatia: Tax relief measures in response to coronavirus (COVID-19)

19 Mar - Germany: Tax relief measures in response to coronavirus (COVID-19)

19 Mar - Ireland: Tax relief in response to coronavirus (COVID-19)

19 Mar - Malta: Tax relief in response to coronavirus (COVID-19) pandemic

19 Mar - Poland: Tax relief in response to coronavirus (COVID-19)

19 Mar - Portugal: Tax relief measures for companies, response to coronavirus (COVID-19)

19 Mar - Slovakia: Tax relief included in measures responding to coronavirus (COVID-19)

19 Mar - Canada: Tax provisions in budget estimates for 2020-2021 in Saskatchewan; COVID-19 implications

18 Mar - United States: Senate passes bill including tax relief for paid leave relating to coronavirus (COVID-19)

18 Mar - Canada: Extended tax deadlines, other tax relief (COVID-19)

18 Mar - United States: Extension of time to make payments of federal income tax, response to coronavirus (COVID-19)

18 Mar - Costa Rica: Tax relief in response to coronavirus (COVID-19)

18 Mar - Ireland: Tax relief provided in response to coronavirus (COVID-19)

18 Mar - Luxembourg: Tax relief in response to coronavirus (COVID-19)

18 Mar - Norway: Economic, tax measures to address coronavirus (COVID-19) situation

18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis

18 Mar - Canada: Extensions of time for tax return filings, tax payments in Quebec, response to coronavirus (COVID-19)

18 Mar - Japan: Additional extensions of tax return filing, payment deadlines due to coronavirus (COVID-19)

18 Mar - Lithuania: Extended tax return, tax payment deadlines in response to coronavirus (COVID-19)

18 Mar - Malaysia: Indirect tax challenges, coronavirus (COVID-19)

18 Mar - Netherlands: Additional tax relief measures to address coronavirus (COVID-19) crisis

18 Mar - UAE: Tax relief included in responses to coronavirus (COVID-19) in Dubai and Abu Dhabi

17 Mar - United States: House passes modifications to COVID-19 bill

17 Mar - Puerto Rico: Tax deadline extensions, response to coronavirus (COVID-19)

17 Mar - France: Deferral of direct tax payments for companies, coronavirus (COVID-19) response

17 Mar - United States: Employers providing employee hardship assistance related to coronavirus (COVID-19)

17 Mar - Australia: States announce tax relief, economic stimulus responses to coronavirus (COVID-19)

17 Mar - New Zealand: Tax relief in government's response to coronavirus (COVID-19)

17 Mar - Thailand: Tax relief measures in response to coronavirus (COVID-19)

17 Mar - Denmark: Parliament approves tax relief for Danish companies, response to coronavirus (COVID-19)

17 Mar - Italy: Suspension of tax audits, response to coronavirus (COVID-19)

17 Mar - Spain: Tax relief measures responding to coronavirus (COVID-19)

17 Mar - Bulgaria: Employment measures adopted in response to coronavirus (COVID-19)

17 Mar - Czech Republic: Temporary border closure, implications for employees (COVID-19)

17 Mar - Serbia: Guidance for employers during coronavirus (COVID-19) crisis

17 Mar - Switzerland: Commercial law implications from coronavirus (COVID-19) crisis

16 Mar - Norway: Tax relief proposals in coronavirus-related measures (COVID-19)

16 Mar - Sweden: Tax relief measures to address coronavirus (COVID-19) issues

16 Mar - Australia: Government establishes business liaison unit on coronavirus (COVID-19)

16 Mar - Austria: Tax relief measures regarding coronavirus (COVID-19)

16 Mar - Denmark: Tax relief in response to coronavirus (COVID-19)

16 Mar - EU: Export authorization, supplies of personal protective equipment (COVID-19)

16 Mar - Poland: Government response to coronavirus (COVID-19)

16 Mar - UK: Government’s response to coronavirus (COVID-19), considerations for employers

16 Mar - United States: Compensation and benefits concerns in uncertain times—telecommuting and other items (COVID-19 considerations)

14 Mar - United States: House passes bi-partisan bill to address coronavirus (COVID-19), includes tax credit provisions

13 Mar - Australia: Tax relief for businesses affected by coronavirus (COVID-19)

13 Mar - France: Tax relief available for businesses affected by coronavirus (COVID-19)

13 Mar - Italy: Updated operating guidelines for businesses (COVID-19)

13 Mar - Switzerland: Considerations for human resource functions, responding to coronavirus (COVID-19)

13 Mar - Netherlands: Tax relief measures for businesses, response to coronavirus (COVID-19)

13 Mar - Canada: Federal budget delayed, response to coronavirus (COVID-19)

12 Mar - Canada: Tax measures included in response to coronavirus (COVID-19)

12 Mar - United States: House Democrats introduce bill to address coronavirus (COVID-19); possible tax relief proposals from administration

11 Mar - United States: High-deductible health plans, expenses related to coronavirus (COVID-19)

11 Mar - Japan: Follow-up to extensions of individuals’ tax return filing, tax payments (COVID-19)

10 Mar - Italy: Operating guidelines for businesses (COVID-19)

10 Mar - Switzerland: IFRS and possible accounting implications of coronavirus (COVID-19)

10 Mar - Italy: Judicial proceedings in tax litigation, delayed deadlines in response to coronavirus (COVID-19)

6 Mar - United States: Humanitarian assistance relating to coronavirus in Iran (FAQ)

5 Mar - United States: SEC regulatory relief for companies affected by coronavirus

5 Mar - Malaysia: Tax relief included in economic stimulus package (COVID-19)

2 Mar - China: Social security relief for enterprises, response to coronavirus (COVID-19)

2 Mar - Japan: Extensions for individual tax returns, response to coronavirus