Tax Provisions of the CARES Act: The International (and Institutional) Implications

Abstract

This article outlines the measures affecting both corporations and individuals that the United States has adopted in response to domestic and international taxation issues to which the COVID-19 pandemic has given rise. Those measures include announcements by US tax authorities extending time limitations and otherwise providing relief as well as enactment of the Coronavirus Aid, Relief, and Economy Security Act by the US Congress.

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