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

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.

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

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'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 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.

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.

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

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.

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

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.

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

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.

Hong Kong's Legislative Council has passed a bill to reduce the profits tax for certain insurance 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 Swiss Government has opened the application process for a loan guarantee scheme aimed at helping start-ups facing liquidity problems during the coronavirus outbreak.

The Swiss Federal Department of Finance has announced the launch of a new online tool for individuals taxpayers, which is being developed also for legal entities.

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 Finance Department has said that changes to tax law are not currently needed in response to developments in distributed ledger technology and blockchain.

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.

Switzerland has proposed introducing the value-added tax reverse charge mechanism for domestic transactions in emission allowances.

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

Switzerland's Federal Department of Finance is extending the time limit within which tourists can export goods purchased in the country tax free.

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.

On July 20, 2020, the French Government published in the Official Gazette a decree to expand the list of jurisdictions exempt from local filing reporting requirements under the country's country-by-country reporting regime.

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

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.

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.

The Swiss Government has confirmed it will extend a tax exemption for surface disinfectants in light of COVID-19.

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.

On September 11, 2020, the Swiss Federal Council launched a consultation on proposals for the total revision of the customs system.

In an October 15, 2020, statement, the Swiss Government announced it will not pay interest on federal taxes paid early.

The Swiss Federal Council has approved proposed legislative changes to alter how the country interprets double tax agreement provisions.

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.

A group of experts assessing the Swiss tax regime has drawn up an action plan on improving Switzerland's international tax competitiveness.

As part of its commitment to fighting cross-border tax evasion and profit shifting, Switzerland sent information on over 3m financial accounts in 2021, according to a new review of the Swiss financial center by the State Secretariat for International Financial Matters.

At its meeting on May 18, 2022, the Swiss Federal Council approved the dispatch on the introduction of the automatic exchange of information on financial accounts (AEOI) with 12 other partner countries.

bAedes aegypti mosquitoes/b, a small percentage of all the mosquitoes species in the Florida Keys causes diseases including dengue and Zika. iScience