Whence the story about MDs inflating Covid death stats?

[Babale]

@AK84

It’s not entirely untrue, depending on the country’s reporting rules. Some places, if a person tests positive for the virus and they die before testing negative, then regardless it’s counted as a Covid death, even if the person was hit by a bus.

Cite? I’ve seen this claimed over and over (and over) but not once by anyone who could provide a shred of proof. Which countries are doing it?