On May 13, 2020, the Belgian tax authority announced that the competent authorities of Belgium and Germany have concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

Saudi Arabia has announced its decision to increase its headline value-added tax rate to 15 percent from five percent, in a surprise break from the Gulf Cooperation Council's harmonized value-added tax framework.

On May 7, 2020, the United States Internal Revenue Service issued a reminder to employers affected by COVID-19 about the tax credits made available to them under the Coronavirus Aid, Relief, and Economic Security Act.

The tax burden in Latin America and the Caribbean (LAC) increased to a record 23.1 percent of GDP in 2018, according to a new OECD report. However, it warns the territories will face considerable financial pressures owing to COVID-19 because of their systems' reliance on indirect tax revenues.

The Dutch Ministry of Finance has announced that companies will be able to more quickly carry back losses they expect to make this year against profits made in 2019.

The European Commission has launched an in-depth investigation into a Belgian "tax shelter scheme" which supports video game production.

Malta's Commissioner for Revenue has announced extensions to deadlines for the electronic filing of income tax returns by companies.

The OECD has released its Taxing Wages 2020 report, which highlights that taxes on labor across the OECD countries fell for the sixth consecutive year in 2019.

The European Court of Justice has ruled that Italy did not infringe EU law when determining that two of its nationals were not entitled to benefit from certain provisions under the country's tax treaty with Portugal.

On May 6, 2020, the German Cabinet adopted the draft Coronavirus Tax Assistance Act, which provides for a temporary reduction in value-added tax on food served in catering outlets.

The UK tax agency has extended various deadlines for responses to consultations and for other work on tax reform, in light of COVID-19.

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.

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.

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 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.