The Government of the Cayman Islands has ruled out the introduction of direct taxes or new indirect taxes in response to the COVID-19 pandemic.

The Irish Revenue has issued guidance for companies on the temporary acceleration of corporate tax loss relief for accounting periods affected by the COVID-19 pandemic and related restrictions.

The Belgian Government has released a new form for SME corporate taxpayers to access tax reliefs for investments, which were enhanced in response to COVID-19.

The Russian Ministry of Finance has announced that it will seek to terminate the country's double tax agreement with Cyprus, after negotiations broke down on a revision to increase tax on cross-border dividends and interest income.

Effective August 1, 2020, Switzerland relaxed the rules for tourists seeking to export goods free from tax.

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.

On July 31, 2020, a presidential decree was published in Turkey's official gazette providing for a temporary value-added tax cut across numerous sectors.

The Austrian Government has confirmed that a personal income tax cut approved by the Cabinet last month will be introduced in September.

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 OECD has released peer review reports reviewing nine territories' progress towards implementing the BEPS Action 14 standard, on improving tax dispute resolution.

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 United Arab Emirates Federal Tax Authority has released a statement clarifying value-added tax input tax recovery for COVID-19-related expenses.

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 July 29, 2020, the German Federal Cabinet approved a draft tax law including personal income tax relief measures.

The United Arab Emirates' Federal Tax Authority has released VAT Public Clarification no. 019, clarifying the rules surrounding the zero-rating of exported services.