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.

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.

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.

The Colombian Government has issued Decree 939 of August 19, 2021, which enables the tax agency to revise an assessment for potentially viable companies that are facing insolvency, where doing so may save the company and jobs.

The Singaporean Government has announced it will amend provisions on transfer pricing adjustments in the draft Income Tax (Amendment) Bill 2021, which includes measures announced in the 2021 Budget, following a consultation.

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.

The French Government has presented to the Council of Ministers a third amendment to the Finance Bill for 2020, which provides additional support for businesses affected by the COVID-19 outbreak.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

The French Government has listed the businesses that may exceptionally benefit from a two-thirds reduction in local property tax.

France's General Directorate of Public Finance has launched a scheme that allows small companies to request a specific settlement plan for the payment of their taxes.

The French Government is extending its COVID-19 financial support package for the tourism sector to various additional business types.

Luxembourg and France have agreed to extend an agreement that eases tax residency rules for cross-border workers affected by COVID-19 restrictions.

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

The French tax authority has announced that it will modify and extend a scheme that allows employers to pay workers tax-free bonuses.

France has cut the amount that tourists must spend to claim back the VAT on their purchases.

In two recent speeches, French Finance Minister Bruno Le Maire has outlined plans to extend COVID-19 supports for French businesses.

The French tax authority has confirmed new rules regarding the calculation of VAT on pleasure yacht charters.

France's Senate is considering the country's 2021 Finance Bill, following approval in late November by the National Assembly.

Tax revenues fell across the OECD for the first time in a decade during 2019, but a much larger decrease is expected in 2020 as a result of the COVID-19 pandemic, according to the OECD's newly released annual Revenue Statistics report.

Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.

The Isle of Man has issued a reminder of the deadlines for 2019 corporate tax returns and for certain personal tax payments.

On August 26, 2020, the Swiss Federal Council ratified a new double taxation agreement with Bahrain and a Protocol to revise its DTA with Kuwait.

The Dutch Government has decided to cancel a planned decrease in the corporate tax rate in its 2021 Tax Plan.

The Cyprus Tax Department has released ten-year government bond yield rates for five new territories, to support businesses in calculating claims for Cyprus's Notional Interest Deduction. The rates are for Bermuda, Denmark, Jordan, Portugal, and Switzerland.

The United Arab Emirates Ministry of Finance has highlighted changes made to the territory's rules on economic substance.

Lawmakers in Cyprus have rejected the 2021 Budget, for the first time in the country's history.

The Dutch Senate has approved the 2021 Tax Plan package, which introduces a lower rate of corporate tax for small- and medium-sized businesses.

At its December 22 plenum, Russia's lower house of parliament approved revisions to the country's double tax agreements with Cyprus and Luxembourg.

The Hong Kong Government has gazetted legislation to provide tax concessions for carried interest distributed by eligible private equity funds operating in Hong Kong.

At a plenary session on February 11, 2021, Belgium's parliament adopted a draft law for a new annual tax on securities accounts.

Singapore announced the extension of a number of support measures for businesses in its 2021 Budget, released on February 16, 2021.

The Inland Revenue Authority of Singapore has released guidance for companies on filing a corporate income tax return this year.

On September 28, 2021, the European Commission launched a consultation on a proposed Directive that would obligate member states to introduce the same rules regarding withholding tax on dividend and interest payments.

The Philippines Department of Finance has issued a statement warning against the introduction of a new tax on the super wealthy.

Authorities in Cambodia have announced a further two-year delay to the implementation of a capital gains tax.

The OECD has released its Taxing Wages 2020 report, which highlights that taxes on labor across the OECD countries fell for the sixth consecutive year in 2019.

On May 21, 2020, the Italian Revenue Agency issued a summary of additional tax measures in Decree 34/2020, which are intended to further support taxpayers affected by the COVID-19 virus.

The European Commission has approved under state aid rules four Italian tax schemes to support companies and self-employed workers affected by the coronavirus outbreak.

Austria and Italy have signed an agreement clarifying the tax rules for frontier workers who are working at home due to the COVID-19 pandemic.

On July 10, 2020, the Italian tax authority issued a ruling to explain the rules concerning tax credits for expenditure on adapting workplaces to prevent the spread of COVID-19.

On July 24, 2020, a Council Implementing Decision was published in the official journal of the European Union authorizing the extension of Italy's value-added tax split payment mechanism scheme, applicable to contracts with public sector entities.

The Italian Government will allow tax payments that were deferred during the COVID-19 lockdown to be paid in instalments over a two-year period.

On December 4, 2020, the European Commission said that Italy must abolish its corporate tax exemptions for ports in order to align its tax regime with EU state aid rules.

On December 23, 2020, Switzerland and Italy signed a new agreement on the taxation of cross-border commuters and an amendment to their existing double taxation agreement.

The OECD/G20 Inclusive Framework on BEPS has published the outcome of more reviews into territories' preferential tax regimes and on tax dispute resolution through the Mutual Agreement Procedure.

Hong Kong's Legislative Council has passed a bill to reduce the profits tax for certain insurance businesses.