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.

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

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.

Russia's Ministry of Finance has said it is prepared to terminate the Dutch tax agreement if ongoing negotiations fail.

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

Russia's President Vladimir Putin has signed a law to terminate the country's double tax agreement with the Netherlands.

China has set out the priorities of the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) Council over the next five years, at the 36-country grouping's second forum.

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

The Dutch Ministry of Finance has announced that companies will be able to more quickly carry back losses they expect to make this year against profits made in 2019.

The Dutch Government has submitted a report to parliament which includes an extensive set of proposals intended to improve and "future-proof" the country's tax system.

On May 25, 2020, the Dutch tax authority said that taxpayers receiving assessment notices for not submitting a value-added tax return on time can apply for a three-month filing extension.

The Dutch Government has submitted a bill to parliament that will restrict the amount that shareholders can borrow from their own companies without the imposition of tax.

The European Commission is taking action against the Netherlands for failing to fully implement the Fourth Anti-Money Laundering Directive in respect of the availability of information on entities' beneficial owners.

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

On September 25, 2020, the Dutch Ministry of Finance launched a consultation on plans to introduce a withholding tax on dividend payments to low-tax jurisdictions.

The Dutch Government has announced that businesses may further delay payment of certain tax dues that were frozen in response to the COVID-19 pandemic.

The European Commission has referred the Netherlands to the Court of Justice for its rules on the cross-border transfer of pension capital and cross-border provision of pensions.

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.

The Dutch Government is to establish a new supervisory body to improve oversight of the country's tax collecting agencies.

Luxembourg's Direct Tax Administration has issued guidance covering various aspects of the European Union sixth Directive on Administrative Cooperation, under which intermediaries are required to report cross-border tax planning arrangements.

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

On November 17, 2020, Luxembourg's tax authority published Circular LG – Conv. DI no. 66, outlining the changes made by the BEPS multilateral instrument (BEPS MLI) to the double tax agreement in place with Switzerland.

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

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.

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 Income Tax (Amendment) Bill 2021 was published in Singapore's Official Gazette on November 16, 2021, following approval earlier by Singapore's President.

The Inland Revenue Authority of Singapore has released an update to its goods and services tax guide for the advertising industry.

The Inland Revenue Authority of Singapore (IRAS) has issued guidance for taxpayers on accessing the International Compliance Assurance Programme, a voluntary risk assessment and assurance program.

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 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.

Singapore's Ministry of Finance has launched a public consultation on proposed corporate tax and income tax breaks.

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

Guernsey announced no major tax changes to its tax regime in its 2021 Budget, released on November 17, 2020.

The EU has agreed new rules that will see member states automatically exchange information on income earned by sellers on digital platforms from 2023.

The Netherlands is to introduce a new tax on international flights starting on January 1, 2021.

The United Arab Emirates has released a new law that would allow businesses to use movable property to secure bank and commercial loans.