COVID-19 Global Tax Developments

Tax and trade developments by jurisdiction through September 1, 2021

Joe Hargrove

Joe Hargrove

Principal, Head of Tax Markets & Services, KPMG US

+1 212-872-5521

John P. Gimigliano

John P. Gimigliano

Principal, Washington National Tax, KPMG US

+1 202-533-4022

The COVID-19 Global Tax Developments Summary sorts these reports by jurisdiction and notes the type of development and its status.

The September 1, 2021 report will be the final summary produced. Refer to TaxNewsFlash – COVID-19 Developments for ongoing updates by date.

What's new? List of jurisdictions added or modified since prior summary update

Wednesday, September 1: Australia, Belgium, Cyprus, European Union, Hong Kong, Ireland, Lithuania, Malaysia, Mauritius, Singapore, South Africa, Thailand, United States

Wednesday, July 14: Cambodia, India, Ireland, Malaysia, Panama, Seychelles, United States

Sunday, June 27: Belgium, Italy, United States

Sunday, June 13: Ireland, Japan, Thailand, United States

Sunday, June 6: Canada, Netherlands, Taiwan

Monday, May 31: South Africa, Thailand, United States

Sunday, May 23: Belgium, Poland, United States

Sunday, May 16: Canada, Sweden, United States

Sunday, May 2: Belgium, Cambodia, Canada, India, Mexico, Oman, Portugal

Sunday, April 25: Australia, Belgium, Canada, Colombia, Czech Republic, EU, Malta, Italy, Japan, Panama, Portugal, United Kingdom, United States

Sunday, April 11: Australia, Canada, Malta, Italy, Norway, Puerto Rico, United Arab Emirates, United States

Sunday, April 4: Belgium, Italy, Japan, Mauritius, Nigeria, United States, Uruguay

Sunday, March 28: Canada, Qatar, United States

Tuesday, March 23: Australia, Belgium, Canada, Chile, Colombia, Fiji, India, Malaysia, Oman, Saudi Arabia, United States

Sunday, March 14: Belgium, Canada, Iceland, United States

Sunday, March 7: Australia, Belgium, Botswana, Canada, Cyprus, France, Japan, Kazakhstan, Malaysia, United States

Sunday, February 28: Canada, Germany, Japan, United States

Sunday, February 21: Australia, Canada, Costa Rica, Germany, Mexico, Serbia, Singapore, United States

Sunday, February 14: Denmark, Czech Republic, Thailand, United States

Sunday, February 7: Australia, Cambodia, Japan, Nigeria, Philippines, United States

Sunday, January 31: Canada, Malaysia, Saudi Arabia, United Arab Emirates, United States

Sunday, January 24: Australia, Canada, Luxembourg, OECD, Switzerland, United Kingdom, United States

Monday, January 18: Canada, Czech Republic, Gibraltar, Panama, Switzerland, United Arab Emirates, United States

Sunday, January 10: Poland, United States

Sunday, January 3, 2021: Belgium, Canada, Japan, Luxembourg, Oman, Poland, Serbia, United States

Sunday, December 20: Canada, Kenya, Netherlands, OECD, Poland, United Kingdom, United States

Sunday, December 13: Canada, Gibraltar

Sunday, December 6: Saudi Arabia, United Arab Emirates, United Kingdom

Sunday, November 29: Austria, Canada, Hungary, Ireland

Sunday, November 22: Belgium, United States

Sunday, November 15: Australia, Canada, Czech Republic, Lithuania, Myanmar, Nigeria, United Kingdom, United States

Wednesday, November 4: Belgium, EU, Ireland, Japan, Singapore, United Kingdom, United States

Sunday, October 25: Belgium, Canada, South Africa, United Kingdom, United States

Sunday, October 18: Barbados, Belgium, Brazil, Canada, Oman, Thailand

Sunday, October 11: Canada, Saudi Arabia, United Kingdom, United States

Sunday, October 4: Australia, Belgium, Canada, Gibraltar, India, Myanmar, Nigeria

Sunday, September 27: Australia, Austria, Canada, Mexico, Slovakia, United States

Sunday, September 20: Belgium, Canada, Czech Republic, Dominican Republic, Saudi Arabia, Thailand, United Kingdom, United States

Sunday, September 13: Australia, Canada, China, Greece, United States

Monday, September 7: Canada, Ireland, Netherlands, United Kingdom, United States

Sunday, August 30: Australia, Canada, Italy, New Zealand, Thailand, United States

Sunday, August 23: Australia, Canada, Ireland, Romania, Thailand, United Kingdom, United States

Sunday, August 16: Australia, Belgium, Canada, Costa Rica, EU, United States

Sunday, August 9: Australia, Belgium, France, Luxembourg, Malaysia, Mexico, Nigeria, Serbia, South Africa, Turkey, United Kingdom, United States

Sunday, August 2: Australia, Canada, Egypt, Ireland, Malta, United Kingdom, United States

Sunday, July 26: Australia, Belgium, Canada, EU, Ireland, Nigeria, Panama, Poland, Portugal, Russia, Romania, Slovenia, Slovakia, South Africa, Sweden, Switzerland, Taiwan, Thailand, United States

Sunday, July 19: Argentina, Australia, Belgium, Canada, Germany, Luxembourg, Italy, Japan, Mexico, New Zealand, Nigeria, Oman, United States

Sunday, July 12: Australia, Austria, Bulgaria, Belgium, Cambodia, Canada, Germany, Italy, Japan, Kuwait, Namibia, Nigeria, Poland, United Kingdom, United States, Vietnam

Sunday, July 5: Australia, Austria, Belgium, Bulgaria, Canada, Dominican Republic, EU, Japan, Kuwait, Mauritius, Netherlands, Nigeria, Panama, Poland, Qatar, South Africa, Sri Lanka, United States

Sunday, June 21: Barbados, Bulgaria, Cambodia, Canada, Czech Republic, Denmark, France, India, Ireland, Japan, Mexico, Netherlands, Nigeria, South Africa, United Kingdom, United States

Sunday, June 14: Australia, Azerbaijan, Belgium, Cambodia, Canada, Chile, China, Czech Republic, France, Germany, Hungary, Japan, New Zealand, Philippines, Qatar, United Kingdom, United States

Sunday, June 7: Cambodia, Canada, France, Ghana, Guernsey, Isle of Man, Italy, Luxembourg, Mauritius, Nigeria, Poland, Spain, Sweden, United Arab Emirates, United Kingdom, United States

Sunday, May 31: Australia, Belgium, Bermuda, Canada, China, Dominica Republic, Hong Kong, India, Italy, Mauritius, Netherlands, OECD, Poland, Serbia, United States

Sunday, May 24: Cambodia, Canada, Chile, Germany, Italy, Mauritius, Nigeria, Qatar, Saudi Arabia, Singapore, Thailand, United Kingdom, United States

Sunday, May 17: Austria, Bangladesh, Belgium, Botswana, Canada, Czech Republic, France, Germany, Ghana, Gibraltar, Italy, Japan, Luxembourg, Malaysia, Mauritius, Netherlands, Portugal, Saudi Arabia, Slovenia, Thailand, Ukraine, United Kingdom, United States

Sunday, May 10: Australia, Belgium, Canada, Cayman Islands, Czech Republic, European Union, Hungary, India, Italy, Kazakhstan, Myanmar, New Zealand, Nigeria, OECD, Panama, Russia, Saint Vincent and the Grenadines, Serbia, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, United Kingdom, United States

Sunday, May 3: Argentina, Bangladesh, Botswana, Egypt, Hungary, India, Ireland, Japan, Luxembourg, Netherlands, Nigeria, Pakistan, Portugal, Qatar, Romania, Singapore, Spain, United Kingdom, United States

Sunday, Apri 26: Australia, British Virgin Islands, Canada, Cayman Islands, Costa Rica, Czech Republic, Denmark, Dominica Republic, France, India, Japan, Malaysia, Mauritius, Netherlands, Nigeria, Puerto Rico, Romania, Serbia, Singapore, South Africa, Sri Lanka, United Arab Emirates, United Kingdom, United States, Zimbabwe

Sunday, April 19: Argentina, Australia, Bangladesh, Bermuda, Bolivia, Canada, Colombia, Costa Rica, Croatia, Egypt, Czech Republic, Greece, Hungary, Indonesia, Italy, Japan, Jordan, Lebanon, Liechtenstein, Malta, New Zealand, Norway, OECD, Pakistan, Serbia, Slovenia, South Africa, Sri Lanka, Thailand, Taiwan, United Arab Emirates, United States

Sunday, April 12, 2020: Belgium, Bhutan, Bolivia, Botswana, Brazil, Canada, Costa Rica, Dominica Republic, EU, France, Germany, Hong Kong, Iceland, India, Italy, Japan, Malaysia, Myanmar, Netherlands, Nigeria, OECD, Oman, Panama, Russia, Rwanda, Saudi Arabia, Singapore, Singapore, South Africa, Spain, Switzerland, Taiwan, Thailand, United States, Uruguay, Vietnam

Types of developments tracked:
accelerated refunds, business income taxes, customs/import and other miscellaneous taxes, filing payment deadline extensions, individual income taxes, payroll taxes, permanent establishment and place of management, transfer pricing, value-added taxes, and withholding taxes

Status of updates tracked: announced, proposed, and implemented