The Irish headline rate of VAT will return to 23 percent from March, having been temporarily reduced in response to the COVID-19 pandemic.

The pursuit of a longer life has long fascinated humanity. Scientists have recently discovered a drug that extends laboratory animals' lifespans by nearly

medlinkNaloxone/medlink, a life-saving medication, is commonly administered by first responders to individuals who have overdosed on opioids and still have a pulse.

Young patients on psychiatric medications frequently receive potentially harmful drug combinations. Researchers examined New York State Medicaid records

Cuddle hormone, also known as oxytocin, produced naturally in the human body, is becoming a better alternative to long-term pain management in the middle of America's rising opioid issue.

The DR Congo, the heart of Africa's monkeypox (medlinkMpox/medlink) outbreak, will begin its vaccination campaign on October 2 (!--ref1--). The

India's pharmaceutical (!--ref1--) and medical technology exports are poised for continued growth, even amid global economic challenges, according to

Australian research has found that the widespread use of the antibiotic rifaximin is fueling the rise of a nearly untreatable superbug. (!--ref1--)

Highlights: Male pattern hair loss is a common, progressive form of baldness that affects up to 50% of men by the a

Highlights: A single can of a sugar sweetened beverage contains sugar equivalent to around 10 teaspoons of table

The United States Council for International Business has called on US authorities to focus its efforts on working with other countries to arrive at an international tax solution to the digitalized economy, rather than tackling countries' unilateral responses.

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.

Alongside a review into the reform of the business rates system (commercial property tax) in the UK, the Government is looking at possible taxes that could replace or supplement the regime, including a new tax on online sales.

The European Commission has proposed changes to the EU's VAT rules in respect of Northern Ireland, in preparation for the end of the Brexit transition period with the UK.

Unilever may scrap plans to overhaul its company structure if an exit tax proposed by a Dutch opposition party is passed.

The UK tax authority has published final guidance on the Loan Charge regime, following the enactment of amendments in the UK Finance Bill 2019-21.

The UK Government has dismissed speculation that it will repeal its digital services tax in a bid to secure a post-Brexit free trade agreement with the United States.

HM Revenue and Customs has announced that it is has agreed changes with authorities in Austria regarding how the two authorities will deal with requests for relief under the two countries' tax treaty.

The UK Government has recently issued a call for evidence from UK VAT groups on future policy reform.

The European Commission has published its latest VAT gap report, which show that EU countries lost an estimated EUR140bn (USD165.7bn) in VAT revenues in 2018.

The UK Government on September 16, 2020, tabled The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020, which will enable HM Revenue and Customs to collect or pay interest on overpaid or underpaid digital services tax liabilities.

On September 24, 2020, HM Revenue and Customs released in-depth guidance on the introduction of the VAT reverse charge mechanism on the supply of building or construction services.

On October 5, 2020, the UK tax authority added considerably to its Brexit guidance for businesses on the value-added tax rules that will apply to goods entering Great Britain from outside the UK.

The OECD has released a new report on countries' tax rules for virtual currencies, alongside an announcement that the Common Reporting Standard will be expanded next year to newly cover virtual currency assets.

The UK's Public Accounts Committee has recommended that the UK tax authority first review the potential administrative burden and cost on taxpayers before further expanding its Making Tax Digital initiative.

On November 5, 2020, HM Revenue and Customs issued a consultation on proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.

More closely aligning UK capital gains tax (CGT) rates with income tax rates could raise significant revenues for the UK, a government-commissioned review has concluded.

The UK Government has announced that the temporary GBP1m (USD1.31m) cap for the Annual Investment Allowance (AIA) will be extended until January 1, 2022.

Canada and the UK have announced the successful conclusion of negotiations on an interim trade agreement, which will be in place as they work toward a comprehensive post-Brexit free trade deal.

HM Revenue and Customs has confirmed that UK businesses who wish to pay their deferred VAT liabilities in installments will be able to decide a payment schedule early next year.

The EU has referred the UK to the Court of Justice over its failure to comply with EU rules on marked fuel.

Canada and the UK have formally signed a post-Brexit trade continuity agreement that will apply from January 1, 2021.

The UK Government is inviting input on the tax challenges associated with the rise of the sharing economy.

On December 15, 2020, the UK and Mexico signed a trade continuity agreement that will apply when the Brexit transition period ends.

Norway intends to provide value-added tax administrative relief measures to UK businesses in response to Brexit.

The European Union has released its Winter 2021 Economic Forecast, which says that Brexit will dent UK economic growth considerably, and more than for the European Union, despite the new free trade deal between the two parties.

HM Revenue and Customs has recently issued new guidance on the Stamp Duty Land Tax (SDLT) on non-resident buyers of residential property in England and Northern Ireland.

On September 22, 2020, Germany provided further details about the government's tax policy priorities for its presidency of the European Union.

Ukraine and Austria intend to revise their double tax agreement to raise rates of tax on cross-border income and introduce measures to combat tax base erosion and profit shifting.

The European Commission is undertaking infringement proceedings against Belgium regarding the taxation of shares held by life insurance companies, the taxation of income from savings deposits, and the deductibility of alimony payments.

The Swiss Federal Council has approved proposed legislative changes to alter how the country interprets double tax agreement provisions.

The Government of the Cayman Islands has published legislation in its Official Gazette to introduce a regulatory regime for virtual asset service providers (VASPs).

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.

The Dutch Government has issued a decree to ensure the country's dividend withholding tax rules comply with the European Court of Justice's ruling in the Sofina case.

Austrian lawmakers have signed off on the introduction of new limits on the deductibility of interest expenses for multinational corporations.

On February 8, 2021, the European Commission launched a consultation on a review of the VAT rules for financial and insurance services.

The Internal Revenue Service launched tax season for individuals on February 15, 2021, highlighting the various supports available for taxpayers when preparing their returns.

The Swedish tax authority has announced that it will be expending more resources this year on ensuring businesses fully declare income from e-commerce and taxpayers report income from home rentals.

Belgium has published in its Official Gazette legislation to introduce the country's new tax on securities accounts.