PE developments in response to COVID-19CanadaOn 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.PhilippinesOn 17 August 2020, the Philippine Bureau of Internal Revenue published a circular on some of the international tax issues arising due to COVID-19. Among other topics, the circular clarifies that temporary interruptions of construction activities due to COVID-19 should be...