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
Recent Articles (2023)
2022 Articles
December 2022
November 2022
October 2022
There were no articles in October 2022.
September 2022
August 2022
July 2022
June 2022
29 Jun - Slovakia: Proposals to support businesses approved (COVID-19)
28 Jun - Germany: Fourth coronavirus tax assistance act enacted (COVID-19)
24 Jun - Thailand: Six-month extension of certain customs-related relief measures (COVID-19)
16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022 (COVID-19)
13 Jun - Czech Republic: Proposed extension of extraordinary tax depreciation regime to 2022-2023 (COVID-19)
9 Jun - Canada: Proposed extension of business investment tax credit (Yukon) (COVID-19)
6 Jun - Vietnam: Deferral of tax payments, including VAT (COVID-19)
2 Jun - Saudi Arabia: Penalty waiver relaunched for all taxes, including VAT and excise tax (COVID-19)
1 Jun - Cambodia: Online self-declared labour inspections (COVID-19)
May 2022
31 May - Germany: Fourth coronavirus tax assistance act (COVID-19)
25 May - Taiwan: Extension of CRS reporting deadline (COVID-19)
23 May - Ireland: Implications of support measures for retailers ending (COVID-19)
16 May - Malta: Payment of taxes deferred under tax deferral relief program (COVID-19)
10 May - Poland: Tax effects of changing state of pandemic (COVID-19)
9 May - Switzerland: Transfer pricing controversy statistics (COVID-19)
5 May - Taiwan: Extension of individual income tax return filing and payment deadlines (COVID-19)
4 May - Colombia: Customs and VAT effects of extension of health emergency (COVID-19)
2 May - Malta: Reduced tax rates on transfers of immovable property extended until September 2022 (COVID-19)
April 2022
March 2022
21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)
16 Mar - Barbados: Tax measures in 2022 budget (COVID-19)
11 Mar - Ireland: Extended subsidy and support in “Spring Finance Bill” (COVID-19)
10 Mar - Philippines: Tax guidance on certain income tax incentives (COVID-19)
8 Mar - Ireland: Update of support measures for businesses and employers (COVID-19)
3 Mar - United States: IRS updates FAQs on paid sick and family leave credits (COVID-19)
February 2022
January 2022
28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain expenses (COVID-19)
26 Jan - Germany: Arrangements for cross-border workers extended through March 2022 (COVID-19)
19 Jan - Ireland: Updated guidance on employment wage subsidy scheme, extended to 30 April 2022 (COVID-19)
18 Jan - Hong Kong: New relief measures to support businesses and individuals (COVID-19)
13 Jan - Canada: Cross-border employee relief extended for 2021 (COVID-19)
13 Jan - Canada: Tax relief from interest, penalties in Ontario (COVID-19)
11 Jan - United States: Extended temporary relief, low-income housing credit under section 42 (COVID-19)
7 Jan - Malaysia: Exemption for foreign-source income is extended (COVID-19)
2021 Articles
December 2021
27 Dec - Vietnam: Tax treatment of certain pandemic-related expenses (COVID-19)
23 Dec - Belgium: Arrangements for cross-border workers extended into 2022 (COVID-19)
23 Dec - Belgium: Reconstruction reserve regime allows certain profits to be exempt from tax (COVID-19)
23 Dec - Canada: Expanded support for businesses subject to lockdown orders (COVID-19)
20 Dec - Sweden: Proposed economic, tax relief for businesses (COVID-19)
17 Dec - KPMG report: Uneven transfer pricing implications of pandemic (COVID-19)
17 Dec - Slovakia: Proposals to support businesses (COVID-19)
13 Dec - Czech Republic: Proposed allowance for child care, compensation bonus for entrepreneurs (COVID-19)
6 Dec - United States: Termination of employee retention credit, guidance for fourth quarter 2021 (COVID-19)
2 Dec - Netherlands: Tax relief extended for fourth quarter of 2021 (COVID-19)
November 2021
30 Nov - United States: Temporary modification to safe harbor for distributions by REITs and RICs (COVID-19)
26 Nov - Australia: ATO not to extend approach to permanent establishments (COVID-19)
26 Nov - Canada: New support programs for tourism sector and hardest-hit businesses (COVID-19)
22 Nov - Hungary: Postponement of e-VAT system (COVID-19)
15 Nov - Colombia: Relief from interest and penalties for late payments of tax (COVID-19)
9 Nov - Sweden: Extended government support available for companies, May-September 2021 (COVID-19)
October 2021
22 Oct - Canada: Changes to business support programs (COVID-19)
22 Oct - UK: Revised HMRC approach to correcting CJRS errors (COVID-19)
22 Oct - Vietnam: Tax support measures for businesses and individuals (COVID-19)
12 Oct - Bulgaria: 60/40 wage subsidy extended through 31 December 2021 (COVID-19)
8 Oct - Thailand: Deduction of amounts paid for antigen test kits for employee testing (COVID-19)
6 Oct - United States: Application of certain extensions under COBRA (COVID-19)
1 Oct - Slovakia: Relief for employers extended through 2021 (COVID-19)
September 2021
30 Sep - Vietnam: Proposals for tax relief measures in 2021 (COVID-19)
28 Sep - United States: Product exclusion extensions, medical care products imported from China (COVID-19)
28 Sep - Vietnam: Relief, support for employers and employees (COVID-19)
24 Sep - UK: Coronavirus Job Retention Scheme ends 30 September; action steps for employers (COVID-19)
20 Sep - Australia: Listed entities required to disclose JobKeeper payments (COVID-19)
15 Sep - Vietnam: Guidance for businesses recovering and reopening operations (COVID-19)
13 Sep - UK: HMRC guidance on disclosing coronavirus job retention scheme (CJRS) claims (COVID-19)
9 Sep - Canada: Enacted legislation extends relief programs through 23 October 2021 (COVID-19)
7 Sep - United States: Reporting qualified sick leave, qualified family leave wages (COVID-19)
1 Sep - Netherlands: Relief and recovery measures to end 1 October 2021 (COVID-19)
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)
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)
5 Aug - Canada: Wage and rent subsidy relief programs, extended through 23 October 2021 (COVID-19)
3 Aug - Cyprus: Tax treatment of government grants, benefits (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)
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)
1 Jul - Ireland: Relief measures to support businesses (COVID-19)
June 2021
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)
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)
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)
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)
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)
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)
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)
7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021 (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)
22 Apr - Canada: Proposed hiring subsidy, extension of wage and rent subsidy programs (COVID-19)
21 Apr - Malta: FATCA, CRS reporting deadlines extended to 30 June 2021 (COVID-19)
20 Apr - Canada: Provisions in 2021 federal budget to extend relief programs (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 - Portugal: Tax relief for businesses (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 - 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 - 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)
22 Mar - United States: "Shuttered Venue Operators Grant” applications beginning 8 April 2021 (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: 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)
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: Taxation of employees working by telecommuting (Massachusetts) (COVID-19)
11 Mar - Australia: Small business loan guarantee scheme extended; new tourism package announced (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)
6 Mar - United States: Senate passes its version of relief bill (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 - 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 - Serbia: Direct aid for businesses, based on qualified employees (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)
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