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.

On May 20, 2020, the German Cabinet agreed on new regulations that will set higher carbon prices from 2021 than those originally envisaged in the Government's Climate Protection Program, which was partially approved by parliament in November 2019.

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.

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

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

Madannada Vayal, Mynagappally in early morning.

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

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

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

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

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

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.

The Russian Government has disclosed that both Luxembourg and Malta have agreed to change their double tax agreement with Russia to increase withholding tax rates on cross-border dividends and interest income.

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.

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.

The Russian Government has announced the signing of a double tax Protocol with Malta, to increase the amount of tax that Russia may collect at source on cross-border payments of dividends and interest to 15 percent.

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

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.

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

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

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

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.

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

Hong Kong's Legislative Council has passed a bill to implement a series of amendments to the Inland Revenue Ordinance.

The Swiss Federal Council has launched a consultation on the amendments to the VAT law, with a focus on the tax treatment of mail order businesses and the administrative burden on SMEs.

The US Internal Revenue Service (IRS) has released the text of an arbitration agreement between the US and Switzerland, in Internal Revenue Bulletin 2020-35, published August 24.

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.