PE developments in response to COVID-19
Canada
On 31 August 2020, the Canadian Revenue Agency again extended the application period of its guidance on various international tax issues arising due to COVID-19 until 30 September 2020 (but noted that it “does not anticipate further extensions of the guidance”). For details on the guidance, see PE Watch: Latest trends and developments, June 2020.
Philippines
On 17 August 2020, the Philippine Bureau of Internal Revenue published a circular on some of the…