On January 8, 2020, a bill was introduced in the Senate of the US state of Maryland that would impose a tax on revenues associated with digital advertising derived in the state.

On March 25, 2020, the United States Senate overwhelmingly approved the Coronavirus Aid, Relief, and Economic Security Act, which represents the third package of financial aid measures to businesses and individuals affected by the coronavirus crisis and which includes numerous tax provisions to support businesses.

On March 27, 2020, the United States Treasury Department and the Internal Revenue Service issued a notice which extends COVID-19-related filing and payment relief to federal gift and generation-skipping taxes.

On March 31, 2020, the United States Treasury Department and the Internal Revenue Service launched the Employee Retention Credit scheme, designed to encourage businesses to keep employees on their payroll amid the COVID-19 crisis.

The UK tax agency has confirmed that it is investigating around 170 professional soccer players' tax affairs and around 20 football clubs, focusing on the taxation of image rights.

The Canadian Government has announced the establishment of an independent advisory committee on offshore tax evasion and aggressive tax planning.

The Canada Revenue Authority is auditing over 750 taxpayers with suspected links to offshore "tax havens" and investigating 20 cases of tax evasion, the Government has said.

Value-added tax avoidance will be considered by a new EU anti-tax avoidance committee, the creation of which is expected to be endorsed at an EU parliamentary plenary on March 1, 2018.

The Australian Government is to implement a new government procurement process that will require the tenderer's tax record to be taken into account.

The Australian Taxation Office has opened a consultation on a draft Law Companion Ruling on the targeted integrity rule that will apply under the new hybrid mismatch regime.

Legislation before Australia's parliament would make company directors liable for a failed company's GST liabilities in certain circumstances.

In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses.

The Irish Government has released additional guidance on its proposals for new anti-hybrid rules, responding to feedback to a consultation launched in November 2018.

The Irish Revenue has updated its Tax and Duty Manual on the taxation of non-resident landlords to clarify a number of obligations.

The Irish Revenue has published guidance on dual-resident companies that explains new rules introduced under the BEPS multilateral convention on tax treaties.

The Irish Revenue has updated its guidelines on requesting Mutual Agreement Procedure assistance in Ireland.

Ireland's governing party Fine Gael has published its election manifesto, which includes proposals to reduce the income tax burden and reform the taxation of SMEs.

The Irish Revenue has updated its guidance on Irish exit tax legislation to reflect changes introduced by Finance Act 2019.

HM Revenue and Customs, the UK tax authority, has welcomed a ruling in its favor against a contrived tax avoidance scheme involving an entity in Jersey and the Cayman Islands.

Apple, the world's largest taxpayer, has released a statement seeking to debunk claims in media about its tax payments around the world, following coverage in recent days about it seeking tax mitigation arrangements in Jersey due to international tax changes in Ireland affecting its existing tax arrangements.

The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.

In a letter to United States Treasury Secretary Steven Mnuchin, the European Council has expressed concern at the lack of action by the US Government to alleviate the compliance burdens of EU nationals and financial institutions with regards to the US Foreign Account Tax Compliance Act.

The Austrian Ministry of Finance has published guidance in English regarding the Digital Tax Act 2020, which was approved by the upper house of the Austrian parliament on October 10, 2019, and which applies to the provision of digital advertising services from 2020.

On March 2, 2020, the German Ministry of Finance released a draft discussion document on new rules implementing the sixth European Union Directive on Administrative Cooperation, under which intermediaries are obligated to report certain tax planning schemes.

The OECD has released guidance for national policymakers on the impact of COVID-19 on the treatment of cross-border workers and the interpretation of international tax treaty rules.

On April 6, 2020, Italy's Council of Ministers announced further measures to support taxpayers affected by the COVID-19 virus, including the postponement of value-added tax, social security, and wage withholding payment deadlines.

The Irish Government has announced the expansion of its support measures for SMEs affected by the economic impact of the coronavirus.

The African Tax Administration Forum (ATAF) has published a new report titled "Suggested COVID-19 Measures for Revenue Authorities."

On April 9, 2020, the OECD released an update to a spreadsheet hosted on its website that maps out all the various tax policy responses countries have taken to support individual and corporate taxpayers following the outbreak of COVID-19.

Brazil has announced a number of additional tax payment and filing concessions in response to COVID-19.

The Austrian parliament has approved measures to exempt allowances and bonuses paid to employees from all taxes as part of the Government's economic response to the COVID-19 crisis.

The Austrian Ministry of Finance has announced that proceedings in relation to tax offences and the payment of duties and fees will be extended due to restrictions on movement imposed as a result of the COVID-19 virus.

Bolivia has announced a number of filing and payment extensions for taxpayers, in response to the COVID-19 outbreak.

On April 6, 2020, the Dutch Ministry of Finance published guidance material on the application of the BEPS Multilateral Instrument and its effect on Dutch tax treaties.

On April 4, 2020, Malta released payroll tax-related guidance for employers on the Government's responses to the COVID-19 epidemic.

The Chilean President Sebastian Pinera has announced a number of tax relief measures for businesses and individuals impacted by COVID-19.

The Chartered Institute of Taxation has called on the UK Government to clarify questions remaining about the UK's Digital Services Tax, which became effective this month.

On April 15, 2020, the United States Internal Revenue Service unveiled the "Get My Payment" online tool that will allow taxpayers to receive economic impact payments under the Coronavirus Aid, Relief, and Economic Security Act.

On April 17, 2020, the President of Poland signed legislation into law to extend transfer pricing documentation deadlines, as part of a package of additional COVID-19 economic support measures.

Brazil's tax agency announced import tax cuts for certain items needed to tackle COVID-19.

Hong Kong has updated its guidance on advance rulings, to reflect changes to Hong Kong's practices as a result of its efforts to comply with the OECD's minimum standards proposed as part of the base erosion and profit shifting (BEPS) Action Plan.

The Irish Revenue has updated its guidance on the impact on relief claims of the late filing of corporate tax returns, in the context of the coronavirus pandemic.

On April 23, 2020, the National Treasury of South Africa provided further details of the additional COVID-19 tax support measures first announced by President Cyril Ramaphosa on April 21.

The Irish Revenue has announced that it will allow access to the Temporary Wage Subsidy Scheme for certain employers who missed the March 15 payroll deadline.

On April 25, 2020, German Chancellor Angela Merkel said that Germany would attempt to seek agreement on a financial transaction tax and a minimum corporate tax when it assumes the presidency of the European Union in July 2020.

On April 23, 2020, the German Ministry of Finance confirmed that taxpayers suffering from liquidity problems due to COVID-19 can apply for a refund of advance tax payments made in 2019.

The United Arab Emirates' Federal Tax Authority has announced changes to value-added tax filing and payment deadlines, for tax periods that ended on March 31.

On April 29, 2020, the Belgian tax authority announced changes to the deadline for the submission of annual corporate tax declarations due to the COVID-19 crisis.

According to a recent comment by United States Vice President Mike Pence, the Polish Government has decided not to proceed with a national digital services tax.

The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.