The Dutch Government is to establish a new supervisory body to improve oversight of the country's tax collecting agencies.

Luxembourg and Belgium will extend the duration of an agreement that clarifies the tax rules for cross-border workers affected by COVID-19 restrictions.

On May 6, 2020, the German Cabinet adopted the draft Coronavirus Tax Assistance Act, which provides for a temporary reduction in value-added tax on food served in catering outlets.

On May 13, 2020, the Belgian tax authority announced that the competent authorities of Belgium and Germany have concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

A EUR130bn (USD148bn) fiscal stimulus package with numerous tax measures, intended to help revive the German economy following the COVID-19 pandemic, was approved by the Federal Cabinet on June 12, 2020.

Both houses of the German parliament have now approved the EUR130bn (USD146bn) COVID-19 economic stimulus plan, which includes numerous tax relief measures.

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.

The European Commission has approved a broader support package, proposed by authorities in Germany, for German airport operators.

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 and the Netherlands have agreed to extend the validity of an agreement clarifying the tax arrangements of frontier workers during the COVID-19 pandemic until December 31, 2020.

Germany and Poland have concluded an agreement to provide relief to cross-border workers who have been affected by COVID-19 restrictions on movement.

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

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.

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

Shyok River

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

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 Swiss Government is anticipating a shortfall in tax receipts of over CHF5bn in 2020.

On July 29, 2020, the German Federal Cabinet approved a draft tax law including personal income tax relief measures.

The Netherlands is to introduce a new tax on international flights starting on January 1, 2021.

The United Arab Emirates has released a new law that would allow businesses to use movable property to secure bank and commercial loans.

The Government of Cyprus has announced a number of new tax support measures for businesses, including a value-added tax rate cut for tourism accommodation providers and restaurants.

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.

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 has released tax-related guidance for self-employed taxpayers receiving the COVID wage supplement.

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.

Malta's Commissioner for Revenue has extended the deadline for submitting income tax returns.

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.

Malta's Commissioner for Revenue on August 31, 2020, published guidelines on domestic regulations to implement the EU's Anti-Tax Avoidance Directives.

Russia's Ministry of Finance has announced that it signed a Protocol to amend its double tax agreement with Cyprus on September 8, 2020.

Russia's Government has approved wording for a draft Protocol that it will seek to conclude with Malta, to revise their double tax agreement to increase withholding tax rates at source for cross-border dividends and interest income.

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

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.

The Jersey Government has announced that islanders can now file their 2020 tax return and has issued advice to Prior Year Basis (PYB) taxpayers that have been moved to the Current Year Basis (CYB) for paying income tax.

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.

Hong Kong's Inland Revenue Department has explained COVID-19 tax concessions available for taxpayers struggling to pay their tax dues and has highlighted upcoming property tax obligations.

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.

On May 11, 2020, the French Government presented a COVID-19-related economic support package targeted at the nation's wine industry, which includes relief from social contributions.

On May 15, 2020, the competent authorities of Belgium and France concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.