On July 16, 2020, the German Ministry of Finance posted answers to frequently asked questions on its website with regards to the temporary value-added tax cut.

On September 2, 2020, the German Ministry of Finance announced that the official value-added tax manual for 2019/20 has been published online.

Germany has completed the domestic ratification procedures necessary to soon notify the OECD of its intention to bring into effect the BEPS multilateral instrument (BEPS MLI) for its covered double tax treaties.

Germany and Pakistan have deposited their instrument of ratification with the OECD to bring into force the BEPS multilateral instrument for their networks of tax treaties.

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Pangong lake

Madannada Vayal, Mynagappally in early morning.

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Madannada Vayal, Mynagappally in early morning. This Vayal is a mix of paddyfields, small pools, marshes.

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Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Shyok River

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

From Left of screen moving towards the right the high peaks are - Suji top, Suli top east, Rajrambha and Panchahuli peaks - shot from village Timila in Ranikhet Tehsil of Uttarakhand

as the sun is setting, the clouds in the sky catches most vibrant light and turns the sky into a canvas of live painting. Sea below also plays its roll by adding music of waves and created motion at the beach. Slow shutter in this image adds to the waves motion to show liveliness to compliment the colourful sky.

The Income Tax (Amendment) Bill 2021 was published in Singapore's Official Gazette on November 16, 2021, following approval earlier by Singapore's President.

The Inland Revenue Authority of Singapore has released an update to its goods and services tax guide for the advertising industry.

The Inland Revenue Authority of Singapore (IRAS) has issued guidance for taxpayers on accessing the International Compliance Assurance Programme, a voluntary risk assessment and assurance program.

Malaysia has comprehensively updated its guidance on the requirement on foreign service providers to collect service tax on business-to-consumer supplies of digital services.

The International Monetary Fund has collated information on the tax and non-tax policy responses of some 193 jurisdictions to COVID-19.

The Czech Government is considering whether to delay the introduction of a proposed tax on the provision of digital services and alter its design.

Singapore's Ministry of Finance has launched a public consultation on proposed corporate tax and income tax breaks.

The EU has agreed new rules that will see member states automatically exchange information on income earned by sellers on digital platforms from 2023.

On November 17, 2020, Guernsey's Revenue Service released updated guidance on Mutual Agreement Procedure dispute resolution.

The Russian Ministry of Finance has announced that it will seek to terminate the country's double tax agreement with Cyprus, after negotiations broke down on a revision to increase tax on cross-border dividends and interest income.

Cyprus's 2021 Budget includes a proposal to lower the VAT rate temporarily on tourism services.

Cyprus's tax agency has released a number of statements regarding further value-added tax payment concessions for companies financially impacted by the COVID-19 pandemic.

Cyprus's Department of Taxation has announced businesses will be allowed more time to make their monthly value-added tax payments for the periods ending December 31, 2020, and January 31, 2021.

Cyprus has extended the deadline for the submission of corporate tax returns and the TD1A form required from certain self-employed persons.

Malta's Commissioner for Revenue has announced extensions to deadlines for the electronic filing of income tax returns by companies.

Malta's Commissioner for Revenue announced on June 1, 2020, that it has launched five new online forms for businesses regarding payroll taxes and value-added tax.

Malta has announced its decision to defer reporting under the EU's sixth Directive on Administrative Cooperation, on tax schemes, for six months.

Switzerland has signed protocols to its double taxation agreements with Cyprus, Liechtenstein, and Malta to implement minimum standards developed as part of the OECD's BEPS project.

Russia's double tax agreements with Hong Kong and Switzerland are next on the radar for authorities in Russia, who are seeking to ensure the country can subject to at least 15 percent withholding tax outbound dividends and interest payments.

Malta has received approval from EU authorities to extend its heightened value-added tax registration threshold for certain suppliers of services.

Malta's Commissioner for Revenue has announced an extension to the corporate tax filing deadline for businesses whose tax year is the calendar year.

Russia's Ministry of Finance has said it is prepared to terminate the Dutch tax agreement if ongoing negotiations fail.

Malta has published The Value Added Tax Act (Amendment of Sixth Schedule) (Amendment No. 2) Regulations, 2020, which makes changes to the thresholds for VAT registration as a small undertaking.

Malta's Commissioner for Revenue has released year of assessment 2021 electronic income tax returns for companies.

The EFTA Surveillance Authority has closed its investigations into the tax ruling practices of Iceland, Liechtenstein, and Norway, without finding any evidence of state aid infringements.

The British Virgin Islands Government has released a statement expressing concerns on the proposals being discussed by the OECD to establish modernized rules for the digitalized economy, including a minimum global corporate tax rate.