DenmarkAuthors: Magnus Vagtborg, Jacob Krushave, Caroline Haure Christensen> COVID-19 measure: flexibility of the tax residence definition.
> COVID-19 tax measure: deadline for submitting the information scheme for 2019 extended.
> COVID-19 tax measure: flexibility of the 42-day requirement for resident individuals working abroad.
> COVID-19 tax measure: flexibility of some requirements for the expatriate taxation scheme.(Reviewed up to 18 September 2020)Costa RicaAuthor: Bernal Rodriguez> Regulations on VAT on cross-border digital services issued.
> Extension of temporary VAT exemption on tourism services (COVID-19 measure).
> Rate of specific tax on non-alcoholic beverages and perfumed soap increased.
> Rate of specific tax on alcoholic beverages decreased.(Reviewed up to 31 August 2020)PanamaAuthor: Bernal Rodriguez> Income derived from the international transport and by logistic operators exempted.
> Deadline for filing income tax return extended due to the COVID-19 pandemic.
> Deadline for payment of taxes extended due to the COVID-19 pandemic.
> Deadline for reporting financial account information extended due to the COVID-19 pandemic.
> Deadline for filing transfer pricing documentation extended due to the COVID-19 pandemic.
> Deadlines for filing 2019 income tax returns and payment of taxes further extended due to COVID-19 pandemic.(Reviewed up to 18 August 2020)BelgiumAuthor: Gauthier Cruysmans> COVID-19 tax measure: temporary loss carry-back possibility introduced.
> COVID-19 tax measure: temporary increased investment deduction for SME introduced.
> COVID-19 tax measure: corporate income tax filing deferred.
> COVID-19 tax measure: payment of employer social security contributions deferred.
> COVID-19 tax measure: temporary reduced VAT rate of 6% applies to restaurant and catering services.(Reviewed up to 15 August 2020)IndonesiaAuthor: Henrietta Kristanto> COVID-19: Withholding tax from income of certain employees will be borne by the government until December 2020.
> COVID-19: Additional income for individuals working in the health sector subject to 0% final tax.
> COVID-19: Compensation received from government for certain rental income is subject to 0% final tax.
> COVID 19: Donations eligible for deduction.
> COVID-19: Companies that produce healthcare equipment are eligible for additional deduction in net income.
> COVID 19: Concession for public companies to qualify for reduced tax rate, final tax of SMEs to be borne by the government.
> COVID-19: Compensation from government for rental of land or building subject to 0% final tax.
> COVID-19: Final tax on the income received for certain construction services will be borne by the government.
> COVID-19: Further reduction in income tax instalment for certain companies.
> VAT on import of digital goods and services through e-commerce.(Reviewed up to 15 August 2020)Chinese TaipeiAuthor: Yishian Lin> Proposed reduction of securities transaction tax on sales of specific stock options.
> Capital gains from sales of unlisted shares to be subject to income basic tax from 1 January 2021.(Reviewed up to 1 August 2020)LuxembourgAuthors: Chiara Bardini, Michel Lambion(Reviewed up to 1 August 2020)