The European Commission has extended the scope of its in-depth investigation into the Dutch tax treatment of Inter IKEA.

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.

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

The newly instated German presidency of the European Union will focus on introducing internationally agreed tax rules for digital companies, according to the presidency's policy agenda.

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

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 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 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 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 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.

Russia and Cyprus have announced that they have resolved a dispute concerning the two countries' double tax agreement.

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

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

Malta's 2021 Budget, announced on October 19, 2020, included tax breaks for individuals and an increase to the VAT registration threshold.

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

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 Hong Kong Inland Revenue Department has announced a further reduction to the interest rate payable on Tax Reserve Certificates.

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 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.

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.

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

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

The European Commission has approved a Cypriot scheme involving the grant of tax breaks to private investors – both natural persons and corporate investors – who invest into early-stage, innovative SMEs.

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.

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 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 Hong Kong Inland Revenue Department has announced a further reduction to the interest rate payable on Tax Reserve Certificates.

The Hong Kong Government has announced that the comprehensive double tax agreement it signed with Georgia last year will enter into force on July 1.

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.

Effective August 1, 2020, Switzerland relaxed the rules for tourists seeking to export goods free from tax.