The Swiss Government has announced that it will waive interest on late payments of tax, to allow companies to delay their tax payments.

In response to the coronavirus outbreak, the Maltese Government has announced deferrals for the payment of a number of taxes.

New Zealand has enacted The COVID-19 Response (Taxation and Social Assistance Urgent Measures) Bill to support businesses and individuals cope with the COVID-19 outbreak.

The Argentine Government has announced a number of tax-related measures in response to the COVID-19 pandemic.

The UK Government has announced that it will delay ramping up its Making Tax Digital project, in light of COVID-19.

On April 2, 2020, the Dutch Ministry of Finance announced that the rules for requesting tax payment deferrals have been simplified and extended to cover additional taxes.

New Zealand's Inland Revenue Department has set out the range of supports available to businesses in response to the impact of COVID-19.

On April 3, 2020, the Belgian tax authority announced an increase in the credit available for timely advance tax payments to provide businesses and the self-employed a liquidity boost amid the COVID-19 crisis.

The Swiss Federal Council has announced that it will expand a system of guarantees for SMEs to provide support for start-ups during the coronavirus pandemic.

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 Spanish tax authority has published its annual tax and customs control plan for 2018, which details the tax compliance and enforcement measures that it intends to undertake in the coming year.

A new tax treaty between Finland and Spain, which will broaden the Finnish Government's taxing rights with respect to pension income, will be effective from 2019, according to the Finnish Ministry of Finance.

Australian Treasurer Josh Frydenberg has announced that the Government will bring forward the start date for its package of income tax cuts.

The Irish Government has published its 2019 Finance Bill, which introduces changes to a number of SME-targeted tax incentives and implements a range of measures announced in this month's Budget.

Companies with a tax ruling dating from 2014 from the Irish Revenue have been encouraged to renew these before they expire.

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.

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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 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.

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.

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 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.

The overall tax burden in the European Union relative to GDP rose slightly in 2018, to 40.3 percent, the Eurostat has announced.

In a set of frequently asked questions and answers clarifying recent changes to tax obligations as a result of the COVID-19 virus, the French tax authority stressed that tax payment relief does not extend to value-added tax.

On April 24, 2020, the French Government announced that it has decided to extend tax and other financial support to companies in sectors most affected by the COVID-19 lockdown measures, including catering, tourism, events, sports, and cultural activities.

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