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.

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

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

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.

The Russian Ministry of Finance has announced that it will seek to terminate the country's double tax agreement with Cyprus, after negotiations broke down on a revision to increase tax on cross-border dividends and interest income.

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 2021 Budget includes a proposal to lower the VAT rate temporarily on tourism services.

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'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.

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 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.

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.

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.

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.

Russia's Ministry of Finance has announced that it signed a Protocol to amend its double tax agreement with Cyprus on September 8, 2020.

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.

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

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 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.