The Dutch tax authority has issued a clarification of the repayment requirements for taxes deferred during the COVID-19 health crisis.

The Netherlands and Poland have agreed to make changes to their tax treaty, to add provisions to prevent tax base erosion and profit shifting (BEPS), and amend provisions relating to the taxation of pensions income.

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

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

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

Shot from village Timila in Ranikhet Tehsil of Uttarakhand

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

The Inland Revenue Authority of Singapore has said that it will be sending tax bills directly to certain taxpayers this tax filing season and will be simplifying filing arrangements for the self-employed.

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.

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 BEPS multilateral convention entered into force for treaties signed by Cyprus and Saudi Arabia on May 1, 2020.

Cyprus's Tax Department on October 20, 2020, announced an extension to the deadline for filing personal income tax returns and paying income tax for 2019.

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 Tax Department has announced an extension to the reporting deadline for country-by-country reports for the year 2019 and notifications for the year 2020.

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

Malta's Commissioner for Revenue has announced an extension to the deadline for applying for fiscal unity for the 2020 year of assessment.

Malta's tax agency has announced that it has expanded its guidance on the territory's Fiscal Unity regime, to clarify technical matters in relation to the Consolidated Group (Income Tax) Rules.

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

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 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 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.

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

African state Burkina Faso has ratified the BEPS multilateral instrument, to make changes to its double tax agreements to counter tax base erosion and profit shifting (BEPS).

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

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

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

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.

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.

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 will grant taxpayers a waiver of up to HKD10,000 (USD1,290) of profits tax, salaries tax, and tax under personal assessment, the territory announced in its 2021-22 Budget.

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 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.

The Australian Taxation Office has issued a Taxpayer Alert on mischaracterized arrangements and schemes connected with direct foreign investment into Australian businesses.

The Australian Government has confirmed that it will amend its offshore banking unit regime after it was designated a harmful tax regime by the OECD and the European Union.

The Australian Taxation Office has expressed its concern that some taxpayers do not fully understand the tax implications of cryptocurrency gains.

The Swiss Federal Council intends to end the obligation to sign electronic tax returns and to introduce new e-filing requirements for certain documents.

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