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The Philippines has announced that it will again extend tax filing and payment deadlines, following the prolongation of restrictive measures during the coronavirus outbreak.

The UK tax agency has extended various deadlines for responses to consultations and for other work on tax reform, in light of COVID-19.

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

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.

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

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.

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.

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.

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 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 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.

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.

Malta's Commissioner for Revenue has announced an extension to the corporate tax filing deadline for businesses whose tax year is the calendar year.

Hong Kong's Inland Revenue Department has explained COVID-19 tax concessions available for taxpayers struggling to pay their tax dues and has highlighted upcoming property tax obligations.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

The French Government is extending its COVID-19 financial support package for the tourism sector to various additional business types.

Luxembourg and France have agreed to extend an agreement that eases tax residency rules for cross-border workers affected by COVID-19 restrictions.

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.

The United Arab Emirates Ministry of Finance has highlighted changes made to the territory's rules on economic substance.

Singapore announced the extension of a number of support measures for businesses in its 2021 Budget, released on February 16, 2021.

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.

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.

Hong Kong's Inland Revenue Department has explained COVID-19 tax concessions available for taxpayers struggling to pay their tax dues and has highlighted upcoming property tax obligations.

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.

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

Individuals with a prior medlinkZika infection/medlink faced a 2.34 times increased risk of severe dengue and a 3.39 times higher likelihood of hospitalization

On May 4, 2020, a bill was introduced in the United States House of Representatives to limit the impact of the Global Intangible Low Tax Income regime on businesses based in US territories and possessions.

Cyprus has announced that a deal for the exchange of country-by-country reports between the territory and the US is expected to become effective and cover reporting years starting on or after January 1, 2020.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

On July 6, 2020, the Belgian Ministry of Finance announced that the deadline for the filing of corporate tax returns has been extended further, from September 24 to October 29, 2020.

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

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

European Court of Justice (ECJ) Advocate General Juliane Kokott has opined that the Commission was right to consider that the Belgian practice of making downward adjustments to profits of undertakings forming part of multinational groups, under the "excess profit" ruling scheme, constituted an aid scheme.

Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.

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The UK Government has announced plans to expand its Making Tax Digital project from 2022.

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.