On May 15, 2020, the competent authorities of Belgium and France concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

A proposal has been put forward for a digital services tax regime in the Philippines.

According to local media reports, Indonesia is to introduce a tax on video and game streaming services and on certain digital services starting July 1, 2020.

French Finance Minister Bruno Le Maire has said that the Government intends to introduce a digital services tax this year.

On May 20, 2020, the German Cabinet agreed on new regulations that will set higher carbon prices from 2021 than those originally envisaged in the Government's Climate Protection Program, which was partially approved by parliament in November 2019.

On May 8, 2020, the Finnish Government published a report which explores the economic and fiscal consequences of the COVID-19 pandemic for Finland and considers what taxes could be increased to help restore the public finances.

Irish business association Ibec has called for the establishment of a Commission on Taxation, as part of a package of measures to "reboot" the economy after the coronavirus pandemic.

On May 19, 2020, the United States Treasury Department and the Internal Revenue Service issued an Announcement which clarifies the interpretation of references in US income tax treaties to the North American Free Trade Agreement once it is replaced by the Agreement between the United States, Mexico and Canada.

On May 21, 2020, the Italian Revenue Agency issued a summary of additional tax measures in Decree 34/2020, which are intended to further support taxpayers affected by the COVID-19 virus.

On May 25, 2020, the Dutch tax authority said that taxpayers receiving assessment notices for not submitting a value-added tax return on time can apply for a three-month filing extension.

The Dutch Government has submitted a report to parliament which includes an extensive set of proposals intended to improve and "future-proof" the country's tax system.

The Swiss Federal Council intends to end the obligation to sign electronic tax returns and to introduce new e-filing requirements for certain documents.

The Australian Taxation Office has issued a Taxpayer Alert on mischaracterized arrangements and schemes connected with direct foreign investment into Australian businesses.

On May 20, 2020, the Finnish tax authority issued a reminder to sharing economy platforms that they must report details of ride sharing and rental activities from 2021.

New Zealand's new 2020 Budget, announced on May 14, highlighted recently enacted tax measures and announced the creation of a new NZD50bn COVID-19 Response and Recovery Fund.