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 16, 2020, the United States Internal Revenue Service issued a set of frequently asked questions and answers to help inform taxpayers about transfer pricing documentation best practices.

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.

The OECD has published the comments it has received on a proposal for a framework of Model Rules for sharing and gig economy platforms to report the activities of their users, to support tax authorities to ensure the collection of tax.

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.

On April 15, 2020, a government-commissioned report on the taxation of multinationals was submitted to the State Secretary of Finance recommending various changes to make the Dutch tax system fairer while maintaining the jurisdiction's tax competitiveness.

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.

The OECD has scheduled a new Tax Talks webcast to update stakeholders on its work on the reform of international tax rules for the digitalized economy.

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.

On July 11, 2019, France's proposed digital services tax received parliamentary approval, following approval also from the Senate.

G7 finance ministers have said that there is an urgent need to address the tax challenges posed by the digitalization of the economy.

On July 19, 2019, the United States Internal Revenue Service updated its webpage on foreign tax credits to clarify that it will not challenge foreign tax credit claims involving certain French taxes.

On August 19, 2019, the Office of the United States Trade Representative held an off-camera public hearing on France's recently introduced digital services tax, attended by three major technology firms.

The Governments of France and the United States are reportedly close to settling a dispute surrounding France's digital services tax.

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.

On September 23, 2019, the French Government outlined a number of measures that will be included in the 2020 Finance Law to ensure the payment of value-added tax on items bought by French residents from online marketplaces.

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

Nine EU member states have called on the European Commission to draw up proposals for an EU-wide aviation tax.

On November 15, 2019, Luxembourg's Council of Ministers approved a protocol to the 2018 double tax treaty with France, making changes to the way cross-border workers are taxed.

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.

German Finance Minister Olaf Scholz has presented a final proposal for a European Union financial transactions tax to the 10 member states participating in the initiative.

On January 6, 2020, the United States Trade Representative (USTR) announced that an on-the-record but off-camera public hearing would be held on January 7 on proposed action against France's digital services tax (DST).

According to French Finance Minister Bruno Le Maire, France and the United States will in the next two weeks attempt to reach a compromise over their ongoing dispute regarding France's new digital services tax.

On January 6, 2019, a decree was published in the French Official Journal to modify the list of non-cooperative states and territories in tax matters.

Norway's Minister of Finance, Siv Jensen, has said that Norway will adopt a national digital services tax if negotiations towards an international digital tax framework fail to materialize this year.

The UK Chancellor, Sajid Javid, has said the UK intends to push ahead with the introduction of a digital services tax from April 2020, despite warnings from the US that it would consider tariffs on UK-made goods.

On January 22, 2020, French Finance Minister Bruno Le Maire confirmed that France will suspend collection of its digital services tax this year to prevent the United States from applying retaliatory tariffs on a range of French goods.

German Finance Minister Olaf Scholz has said he is confident that an agreement can be reached on a European Union financial transactions tax.

On January 24, 2020, the European Commission issued formal notices to numerous European Union member states with regards to lapses in the implementation of various EU anti-tax avoidance directives.

The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.

Austrian Chancellor Sebastian Kurz has said that Austria does not agree with new German proposals for a European financial transactions tax.

France's Directorate General of Public Finance confirmed in a statement issued on February 10, 2020, that companies liable for the country's digital services tax can delay payment of upcoming installments of the tax until December 2020.

On February 19, 2020, German Finance Minister Olaf Scholz issued a statement to say that he remains "committed" to the introduction of a financial transactions tax at European Union level along the same lines as that proposed by the German Government last month, despite opposition from within the EU, notably from Austria.

The finance ministers of France, Germany, Italy, and Spain have put their names to a statement calling for countries to reach an agreement on solving the tax challenges of the digital economy by the end of 2020.

The French General Directorate of Public Finance has announced that companies and self-employed taxpayers will be able to postpone without penalty upcoming tax payments due to the public health emergency.

The OECD has said that it is continuing to forge ahead with the development of new international tax rules for the digitalized economy.

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.

The OECD has released new stage two peer reviews on seven countries' implementation of the BEPS Action 14 minimum standard, on improving tax dispute resolution, covering Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden.

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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