This video is from 2017 but it just makes us feel so warm and happy that we had to let it surface once more! 

The video is only a bit over a minute but filled with a lot of emotions, excitement, and love, that you can just feel. 

Elephants are truly remarkable animals, so intelligent and gentle, you can just tell they have a big heart. 

Baby Johnson joins Leo Blair and Florence Cameron to become a member of a very exclusive club.

Bruno Coelho speaks to ​FIFA.com ​after his side fell at the final hurdle, defeated by Argentina in the semi-finals of the FIFA Futsal World Cup Colombia 2016.

After the death of three police personnel due to COVID-19, the Mumbai police are telling constables aged above 55 years and those having existing ailments to immediately proceed on leave. The option for the paid leave was made available on Monday and will last till the lockdown.

Accordingly, the police top brass has directed police stations and traffic divisions to give leave to such constables. If a constable still wishes to come to work, he will be allowed to.

Traffic cops are most vulnerable as their work involves highest people-to-people contact

The three deaths in the Mumbai police workforce occurred within 48 hours. Wanting to save the rest of their colleagues who might be especially vulnerable, senior officers have given clear instructions.

"We have given orders to police stations and traffic divisions to give leave to constables aged beyond 55 years. Those having serious health issues have also been advised to take rest," said Param Bir Singh, commissioner of Mumbai police.

A policeman checks a car at Bhendi Bazar. Pic/Ashish Raje

"On Sunday, we asked for information from the headquarters about constables aged between 50 to 52, 52 to 55 and 55 to 58 years and any ailments they might have," said a senior police officer on condition of anonymity.

Health experts have observed that people aged above 50 and having health issues such as diabetes, asthma and heart conditions are more susceptible to the Coronavirus. "Since the beginning of the lockdown, we had asked our senior inspectors and traffic division in-charges to assign desk duties to constables aged above 50 years, with minimal contact with outsiders," said another officer. "Yet we lost three personnel. Hence, we are enforcing the policy further to avoid more fatalities," added the officer.

Deputy Commissioner of Police and spokesperson for Mumbai police, Pranaya Ashok said, "The message is loud and clear — cops aged above 50 should not be posted in hotspots or in containment zones. In fact, they should serve for tasks that involve minimum social contact. Now we are going a step forward by giving constables aged above 55 years the option to go on leave."

"Enforcing law and order is our priority but saving the lives of our men is also our duty. Therefore, we have given such constables the option to stay home April 27 onwards till the end of the lockdown. Traffic cops have the most contact with people, making them the most vulnerable," said a senior officer from the traffic police.

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As some parties filed nominations for the May 21 Legislative Council polls on Friday, a citizen from Nagpur who wants to contest has alleged that the state government and the Governor gave false information about Coronavirus to the Election Commission of India (ECI) that scheduled biennial elections to prevent a constitutional crisis in the state.

Sunil Gayaprasad Mishra has demanded that the elections be postponed as the Coronavirus pandemic has grown exponentially in the state.

Mishra wrote to the ECI, Raj Bhavan, the state chief secretary (CS) and political parties that demanded polls to facilitate Chief Minister Uddhav Thackeray's election to the upper house. Unless elected to either house of the Assembly by May 27, Thackeray will cease to be the head of the state government. Thackeray petitioned Prime Minister Narendra Modi on April 30 and polls were swiftly announced the next day. The ECI justified the decision citing the need to save Thackeray's chief ministership. Mishra has questioned the 'overnight' developments.

'The episode was fixed'

Mishra, an RTI activist and ex-chairman of Nagpur University's Board of Studies of Mass Communication, questioned how will people living in red zones travel to Mumbai to file nomination and reach out to the 288 MLAs who have to vote for the councillors. "I sent the email on May 6 but haven't got a reply yet. How could the CS voluntarily provide information to the ECI? And the information is factually incorrect. See how exponentially the pandemic has grown in Maharashtra. Mumbai alone has over 10,000 cases. And yet the CS told ECI on April 30 that the state would be able to conduct the polls. Why did the governor write to the ECI? Did his predecessor recommend such a thing? Where was the Chief Election Officer who reports to the ECI? It seemed the entire episode was fixed to benefit all parties," Mishra said.

'Will move court'

BJP's Ranjitsinh Mohite Patil submits his nomination at the Legislature on Friday 

"Participating in polls is my constitutional right. But the lockdown does not allow me to be part of the process as the nomination ends on May 11. I couldn't even prepare documents like the election affidavit. So, your notification on May 1 breaches my rights and hence I request you to stall the elections," Mishra wrote to ECI. In another letter, Mishra urged CS Ajoy Mehta to inform ECI of the facts of the COVID-19 pandemic in Maharashtra where almost every district has positive cases. Mid-day has copies of the letters.

Mishra said his actions are not influenced by any political party.

"I'm not a political worker, but a concerned citizen who wants to expose political fixing. Some influential people have already reached Mumbai, travelling all the way from far-flung places like Nagpur, Nanded, Solapur and Sangli. It seems that the ECI, the governor and ruling and opposition parties want nothing to do with the ordinary citizens," he said, adding that he is also exploring the option of moving the Bombay High Court.

BJP fields four, MVA jittery

The Bharatiya Janata Party fielded four candidates for the May 21 legislative council polls. Denying nomination to veteran aspirants like Eknath Khadse, it chose former Nagpur Mayor Praveen Datke, Nanded's Dr Ajit Gopchhade, and two turncoats — former MP Ranjitsinh Mohite Patil and Gopichand Padalkar. A former NCP leader, Mohite Patil joined BJP before Lok Sabha polls and Padalkar was BJP's Assembly candidate in Baramati against Ajit Pawar. The BJP has made it clear that it would not settle for anything less than four seats if the polls were to be unopposed as wanted by Chief Minister Uddhav Thackeray. The 288 MLAs are the electoral college for the elections and BJP claims to have the support of 115 MLAs which could help it win 4 seats. The Shiv Sena has two candidates — Thackeray and deputy chairman of the upper house Neelam Gorhe.

The NCP wants to field two candidates but the third Maha Vikas Aghadi (MVA) partner Congress is also adamant on contesting two seats despite having fewer MLAs at its disposal. If the Congress remains steadfast, authorities would have to conduct voting on May 21. The MVA, which has 170 MLAs (votes), was expected to decide on the nominations on Friday evening.

The nominations created a furore in the BJP.

Khadse said the state party had recommended him, Pankaja Munde and Chandrashekhar Bawankule but they were ignored. "Instead, a man like Padalkar who had boycotted PM Modi's rallies is given the ticket. Mohite Patil spent many years in the NCP and now he is our candidate," Khadse said.

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While the film industry has come to a halt, the producers, actors and directors are interacting with each other through video calls and getting things in order for the future. Multiple films are being planned at the moment and one of them is Sanjay Leela Bhansali’s ambitious period musical drama, Baiju Bawra. Bollywood Hungama has exclusively learnt that the celebrated director is in talks with Ranbir Kapoor and Deepika Padukone for the official remake of the 1952 film.

“Ranbir and Deepika make a pair to reckon with on screen and Bhansali wants to create magic on screen with the two actors. Talks are on, however neither of the two have signed the dotted lines yet,” revealed a source close to the development, adding further that the idea is to move away from the conventional pairing for Ranveer Singh and Deepika Padukone. “He will work with Ranveer again in the future, but he doesn’t want to repeat the pairing of the real life couple for the fourth consecutive time.”

Ranbir made his acting debut with Sanjay Leela Bhansali in Saawariya, which was a colossal disappointment, while Deepika has worked with the director in Ram-Leela, Bajirao Mastani and Padmavaat. Ranbir and Deepika, on the other hand, have worked together in two successful films – Bachna Ae Haseeno and Yeh Jaawani Hai Deewani, while their third collaboration, Tamasha, was a flop. “These are all early talks, which started before the lockdown, but with the entire calendar of actors going for a toss, it would be interesting to see how things shape up. Though Ranbir and Deepika will make for a formidable pair in a Bhansali film,” the source added.

Bhansali is currently working from home on the post production of his next directorial, Gangubai Kathiawadi with Alia Bhatt, which went on the floors in November last year. A lot of shoot still remains, and it will be resumed once the national scenario gets back to normal.

Also Read: Ranveer Singh and Alia Bhatt to reunite for Sanjay Leela Bhansali’s Baiju Bawra?

Iulia Vantur is a Romanian model who has become a popular name in India. She was last seen in the music video ‘Harjai’ with Maniesh Paul. The song was sung by Iulia and Maniesh and composed by Sachin Gupta. Iulia has been spending the lockdown at Salman Khan's Panvel farmhouse along with the superstar and few other friends from the industry. In an exclusive conversation with Bollywood Hungama, Iulia spoke about Salman Khan and her marriage plans.

Iulia Vantur is rumoured to be dating Salman Khan and fans have often asked about their marriage. While talking to us on Instagram live, a fan commented that Iulia should get married to Salman Khan. Responding to this, Iulia said, “I think it is more about how people feel about each other. Spending time together is more important than any other stuff. At one point I was asked the same question on and on and on. Even my parents were asking when you are going to get married. So, I asked my mom, 'Do you want me to be happy?' or ‘Do you want me to get married?’ because to get married just like that I can get married to anyone just like that tomorrow. But you want me to be married or be happy. So that was the last time she ever asked me about it. So I think it is more important to be happy with someone and spend quality time with someone and to have a good connection with someone.”

Iulia Vantur has known Salman Khan for quite a few years now. Talking about the kind of person Salman is, Iulia said, “I have never met anyone like him. His personality is so special. I was always wondering why people loved him so much. It's his heart; it's his generosity, his thought of doing good and helping someone and guiding someone. He does this selflessly. He has no interest there. He just wants to help. Just because he is so simple and grounded that is why people are connecting with him. He is a special person for sure.”

When asked if she too loves his personality, she said, “Off course, who doesn’t love those qualities right! I mean, off course, we all love good people. We admire and follow them and try to reach their level.”

Also Read: Radhe – Your Most Wanted Bhai asking for Rs. 250 crores for direct OTT release? Salman Khan’s manager clarifies

Sanjay Dutt is an actor who has appeared in a great many numbers of films spanning across genres, thus time and again proving his adaptability to wear the mask of different characters. The actor has been in the industry for a very long time and has even been part of the transformation and evolution of the Indian film industry.

Of late, Bollywood has been going through a paradigm shift as the world of content has been brought to digital platforms. OTT platforms have opened up new avenues and make any genre of series or films available, just a click away, which has been benignant for the viewers.

Actor Sanjay Dutt comments on how he feels OTT platform can be beneficial for artists, he says, "OTT platforms are flourishing and have brought about so much variety in terms of content. They also enable artists to experiment with material and characters. If I get a script that excites me, I would love to foray into digital entertainment."

Sanjay Dutt is an actor who is enriched with the experience of the various characters he has played on-screen and it would be thrilling to see him make a debut on OTT platform. The actor shows interest in foraying into the world of digital entertainment so the audience can just keep their fingers crossed and wait to see what happens!

2020 is an immensely packed year for Sanjay Dutt as the actor will be seen in five big banner films namely, KGF: Chapter 2, Shamshera, Bhuj: The Pride of India, Torbaaz and Sadak 2. The actor will certainly ace the characters as he can slip into any character given to him as he is rich with the experience of numerous characters he has played on -screen.

The Excise Department of Punjab on Tuesday released new guidelines for home delivery of liquor in a bid to ensure that social distancing norms are not violated amid curfew and COVID-19 lockdown. Now, only two people in a group with an official pass are allowed to make home delivery of liquor.

One household will not receive more than two litres of booze. The delivery person is restricted to visit in the vehicle authorised by the department. Moreover, social distancing norms should be followed at liquor shops and not more than five people are allowed to gather outside the shops.

Proper sanitisation will be done at liquor stores, which are allowed to open only if relaxation is given by the district administration in their area.

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Khalnayak is one of the most respected films made by Subhash Ghai, despite the controversies that revolved around it. From Sanjay Dutt’s arrest post shooting for the final scene to Madhuri Dixit’s famous song, ‘Choli Ke Peeche Kya Hai’, there were a number of controversies that came to light. However, after the film released, it became a blockbuster and was even recognized internationally. Subhash Ghai, in an exclusive conversation with Bollywood Hungama, spoke about how he ideated the sequel of this film after Sanjay Dutt wrote to him from jail.

He said, “We’re working on Khalnayak 2 from the past 2-3 years now. Sanjay Dutt has always been a dear friend of mine and even when he was in jail, he used to write to me. So, in those letters, he would always write to me saying that whenever he entertains here, they hand him the mic and ask him to sing as well. The most famous song there was ‘Nayak Nahi Khalnayak Hu Main’, and Khalnayak was a very popular film there and they loved him for the character Ballu Balram, so why don’t we make a sequel for it?”

He further continued and said, “So, he wrote it to me in a letter and that’s when I thought that it’s possible to make a sequel. It would revolve around Ballu Balram returning from jail after completing his sentence and then he would come across Madhuri Dixit and Jackie Shroff’s characters that have gotten married and have kids. Then I narrated it to Sanjay and he said that we will definitely make this film, that’s when we started working on the script and it has been close to two years now and the script is ready. God willing, we will soon take the film on floors. The story will revolve around Ballu Balram’s older and younger version. Sanjay will portray the older version and the younger one will be portrayed by a new-age star.

He further confirmed that Madhuri Dixit and Jackie Shroff will also be a part of the film. Watch the entire segment right here.

Also Read: Sadak 2: Sanjay Dutt says Mahesh Bhatt still seeks perfection in every shot

Sanjay Dutt is an actor who has appeared in a great many numbers of films spanning across genres, thus time and again proving his adaptability to wear the mask of different characters. The actor has been in the industry for a very long time and has even been part of the transformation and evolution of the Indian film industry.

Of late, Bollywood has been going through a paradigm shift as the world of content has been brought to digital platforms. OTT platforms have opened up new avenues and make any genre of series or films available, just a click away, which has been benignant for the viewers.

Actor Sanjay Dutt comments on how he feels OTT platform can be beneficial for artists, he says, "OTT platforms are flourishing and have brought about so much variety in terms of content. They also enable artists to experiment with material and characters. If I get a script that excites me, I would love to foray into digital entertainment."

Sanjay Dutt is an actor who is enriched with the experience of the various characters he has played on-screen and it would be thrilling to see him make a debut on OTT platform. The actor shows interest in foraying into the world of digital entertainment so the audience can just keep their fingers crossed and wait to see what happens!

2020 is an immensely packed year for Sanjay Dutt as the actor will be seen in five big banner films namely, KGF: Chapter 2, Shamshera, Bhuj: The Pride of India, Torbaaz and Sadak 2. The actor will certainly ace the characters as he can slip into any character given to him as he is rich with the experience of numerous characters he has played on -screen.

For all of you who do not know, Sara Ali Khan happened to be a great student throughout her school and college days. An alumna of Columbia University, she originally wanted to go to Oxford University to pursue her higher studies, and had a difficult time coping when she did not crack through!

In a conversation with Bollywood Hungama, the actor opened up on being disheartened after the university rejected her candidature. She also recalled how she called mother Amrita Singh and nearly threw a fit. "Mom had gone out with Ibrahim, and suddenly she gets a call from me, howling. And when I mean howling, I don't mean crying in a lady-like fashion. I mean screaming, and crying loudly. She was like, 'what happened? what's going on?' I could not stop crying," she said, adding how her mother got really worried and kept asking her what went wrong. After calming herself down and breathing a little, she informed her mom that she was rejected by Oxford University.

Sara also says, she did not see it coming, given that her academics were always strong. "I had a predicted score of 41 or 42. I was very good at school. I had a good essay, a good recommendation. I didn't think that I would get rejected. I really didn't think that would happen. I remember being so, so, so upset," she added.

For those uninitiated, Sara's grandfather Mansoor Ali Khan Pataudi was quite a scholar who studied Arabic and French at Oxford's Balliol College. Sara's aunt Soha Ali Khan went to the same college to study modern history.

Love for Oxford certainly runs in the family!

Bollywood actors Pulkit Samrat and Kriti Kharbanda have been dating each other for quite some time now. However, they made their relationship public only during the promotions of their film Pagalpanti last year. During the lockdown period, the two have been living together and getting to know each other better. In an exclusive conversation with Bollywood Hungama, Kriti talks about Pulkit and his qualities that make her feel proud to be his girlfriend. 

Talking about living together during the lockdown, Kriti said, “It is so lovely. I have seen both of us grow through this quarantine. We have caught up on a lot of television, a lot of series we missed out on. We have been cooking, we have been working on ourselves. I think we have been working on how to make ourselves better humans. Suddenly the reality of life has stricken us and we are both extremely emotional people. I think that is the only flaw that both of us have that we are extremely emotional.”

“I have learnt a lot about him this quarantine and I can tell that and not just saying because he is my boyfriend but I have immense respect for him and it comes from my heart and my mind and I have never met a more caring and giving person. This is an opinion that can never change because you cannot pretend these things. I have seen him over the years even when I have worked with him, even when we were just friends even after we started dating. He is a lovely human being and is really caring about the people around him,” she added. 

Talking about the change in Pulkit’s personality over the years, “I think acceptance is the key. I think it is only easy to change if you accept that there are certain places you need to work on yourselves and you're willing to make that difference to yourself. So I think self-love is very very important where you give yourself the benefit of doubt and you say, ‘You know what, I can do better than that’. So, I think that is something he has realised and I am very very proud that I am his girlfriend.” 

ALSO READ: EXCLUSIVE: Pulkit Samrat and Kriti Kharbanda are living together amid lockdown, the actor reveals whether marriage is on the cards

The Real Madrid superstar is one of the best players in the world and his talent is clear for all to see. But, these five facts about the Belgian aren’t as well-known.

Hazard was scoring goals before he was even born
Eden Hazard comes from a footballing family, with his younger brothers Thorgan, Kylian and Ethan all playing currently and with his father Thierry and mother Carine both playing football too when they were younger. Carine played in the Belgian women’s first division and stopped when she was three months pregnant with Eden, meaning that he was sort of a part of some of his mother’s final goals before he was born.

Zidane was Hazard's idol as he grew up
Zinedine Zidane is now Hazard’s boss and this must feel surreal every day the Belgian goes to work. As a kid, he grew up admiring Zizou and even possessed a France national team shirt with Zidane’s name and number on the back. Zidane has long been fond of Hazard too, expressing his love of the playmaker’s game long before he was signed by Real Madrid.

Hazard is the youngest Ligue 1 Player of the Year
The Ligue 1 Player of the Year prize is given out at the end of every season to the star of France’s top league and Eden Hazard won this award twice during his time with Lille, claiming it in back-to-back years for his displays in the 2010/11 and 2011/12 seasons. He was just 20 years of age when he won the first one, making him the youngest ever player to claim this award.

Hazard is a New York Knicks fan
As well as his love for football, Hazard is also a big basketball fan. He enjoys the NBA and attends matches in North America when he can. The Belgian even has a team that he supports, having declared himself a New York Knicks fan.

San Diego 1904 FC is partly owned by Hazard
Hazard still has many years of playing at the top level ahead of him, but he has already stepped into the world of football club ownership, doing so with NISA side San Diego 1904 FC. He co-founded it in 2016 along with Demba Ba and other business partners.

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Are you really bored of the routine and look to have a fun-filled vacation? Here your quest ends as the Good Friday long weekend is approaching and then you can plan to have some adventure for your lifetime. Though our country offers a vast number of adventure activities, it is always difficult to choose one out of them. It is really important to decide a right adventure sport at a right place to have the best utilization of your vacation. In order to help you we have list down some of the best places for you to consider this long weekend. We promise that these sports not only stimulate adrenaline rush but also help you to become fearless:

Bungee Jumping in Rishikesh
Bungee Jumping is an exciting and thrilling adventure sport. It is an ill-advised sport for the faint hearted. You might be surprised that though a lot of people take the initiative to try it out, but most back off just before the jump. First a long, extremely strong and stretchy cord is tied around the jumper's ankle, which leaps off of the jumping point. Jumpin Heights offers adrenaline-pumping activities such as Bungee Jumping, Flying Fox, and Giant Swing. Recognised by Ministry of Tourism, Govt. of India, the organization follows Australian and New Zealand Standards for Safety Regulations. Built above the glorious river Ganges, Jumpin Heights is host to India's first highest Bungee jumping platform (83 meters).jumpinheights.com

Wildlife Safari in Ranthambore National Park
For the wildlife adventure enthusiasts, Ranthambore National Park in the Sawai Madhopur district of Rajasthan is a celestial destination. Known to be one of the best parks to spot the majestic Indian Tigers, the park is also the home to several other endangered species. The Ranthambore wildlife sanctuary is popular for being India's largest National Park. It encompasses the Sawai Man Singh Sanctuary and the Keladevi Sanctuary and hence covers approximately a stretch of 1300 Sq. Km. The park welcomes all you adventure enthusiasts, wildlife photographers and nature admirers to be awe struck by its glory

Cycle Trekking in Himalayan
The mountainous region delivers a special kind of excitement to the adventure junkies. The great topography of India will let you experience this excitement. For cycle trekking, the Himalayan range and the mountainous regions of Kerala are the most favorite for the activity. One can ride individually or in groups to rejuvenate their senses.

Desert Camping in Jodhpur
For those, who crave for fun and adventure in the arid deserts of Rajasthan, Jodhpur proves to be an ideal destination. Also known as the 'Sun City', the adventure junkies can opt for desert camping along with bonfire, barbeque dinners and village tours in Jodhpur.

River Rafting in Rishikesh
The gushing waters of Ganges makes river rafting in Rishikesh one of the most exhilarating adventurous sports. Embraced by the majestic Himalayas and enveloped by the lush green vegetation, the divine city of Rishikesh invites all you adrenaline Junkies, to encounter some thrill. The Ganga River flowing through the city offers rapids ranging from Grade-I-V and makes it for an ultimate rafting destination in the country.

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The Swiss Federal Tax Administration has confirmed that it has transmitted its first spontaneous information reports on advance tax rulings to exchange of information partner states.

India head coach Ravi Shastri and his counterparts with the A and junior teams discussed future plans for their respective sides in an online interaction, making use of their time at home amid a national lockdown. National Cricket Academy (NCA) head Rahul Dravid was the man behind the initiative and senior team support staff comprising Shastri, bowling Bharat Arun and fielding coach R Sridhar were a part of this interaction last week.

"It wasn't an online coaching class. You can say it was an interaction where you give ideas and listen to the mindset and plans of other coaches. There has only been one such session but it is likely to be a regular affair," an NCA official told PTI. The online session was also attended by junior and NCA coaches including Paras Mhambrey, Narendra Hirwani, Abhay Sharma and Sitanshu Kotak.

"If senior coaches like Shastri, Arun and Sridhar are also part of the interaction, you are bound to learn something from their rich international experience," the official said. "At the moment, it is a lockdown so it was easier to organise this. It remains to be seen how often it can be done when things are normal and the Indian team is on duty," the official added.

The aim was to bring in more synergy in the work of national teams (senior, India A and under-19). All global sporting activity has come to a standstill due to the COVID-19 pandemic. There is no clarity when the Indian team will take the field next, having played last in New Zealand in the first week of March.

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North and South Korean troops exchanged fire along their tense border on Sunday, the South's military said, the first such incident since the rivals took unprecedented steps to lower front-line animosities in late 2018.

Violent confrontations have occasionally occurred along the border, the world's most heavily fortified. While Sunday's incident is a reminder of persistent tensions, it didn't cause any known casualties on either side and is unlikely to escalate, observers said. The Joint Chiefs of Staff in Seoul said in a statement that North Korean troops fired several bullets at a South Korean guard post inside the border zone. South Korea responded with a total of 20 rounds of warning shots on two occasions before issuing a warning broadcast, it said.

A preliminary South Korean analysis showed that the North firing wasn't likely a calculated provocation, though Seoul will continue examining whether there was any motivation for the action, a South Korean defense official said. The firing came a day after the North broadcast a video of Kim Jong Un reappearing in public after a 20-day absence.

S Korea refutes surgery rumour

North Korean leader Kim Jong Un did not undergo surgery or any other medical procedure, a South Korean official said on Sunday, amid speculation about his health that continues to linger even after he reappeared publicly. He refused to provide the basis for the intelligence assessment.

Glad Kim is back and well, says Trump

US President Donald Trump said Saturday he was "glad" about the reappearance of Kim Jong Un and that he is apparently healthy. "I, for one, am glad to see he is back, and well!" Trump tweeted, following Kim's first public appearance in nearly three weeks after rumours that he was seriously ill or possibly dead."

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Singapore has announced that it has activated automatic exchange of information relationships with a total of 61 territories, as part of global efforts to tackle tax evasion and fiscal crime.

Singapore's tax agency has made two announcements recently concerning the automatic exchange of information on foreign taxpayers' affairs, on the Common Reporting Standard and the US Foreign Account Tax Compliance Act.

Macau's Chief Executive has issued an order authorizing signature of the OECD Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.