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October 1, 2020

EY publication highlights accounting implications of 2020 Q3 income tax developments

The Quarterly tax developments for the quarter ended September 30 is attached below. Prepared by Ernst & Young LLP's Tax Accounting group, this publication provides a quarterly overview of enacted tax legislation, as well as regulatory developments and other items through September 17, 2020, except as noted. Highlights of this edition include:

  • Tax legislation enacted in the third quarter, including COVID-19-related tax packages
  • Tax legislation and income tax treaties effective in the third quarter
  • Other developments, including administrative guidance on tax issues stemming from the COVID-19 crisis
  • Things we have our eyes on


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Contact Information
For additional information concerning this Alert, please contact:
Tax Accounting and Risk Advisory Services
   • Angela Evans (
   • George Wong (


Quarterly Tax Accounting Developments for Q3 2020