Quarterly Tax Developments - March 2020

2 Apr 2020 PDF
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Overview

Our March 2020 edition of Quarterly Tax Developments is designed to help you identify changes in tax law and other events when they occur so the accounting can be reflected in the appropriate period. This edition includes summaries of certain enacted and effective tax legislation, as well as regulatory developments, legislative proposals and other items, through 30 March 2020, to consider as you prepare your income tax provision. The summaries refer to tax and other publications for more detail on the topics we discuss.

With this edition, we also include a chart listing income-tax relief that governments around the world have provided or proposed in response to the COVID-19 pandemic. This relief may have income tax accounting implications under ASC 740.

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