France's Senate is considering the country's 2021 Finance Bill, following approval in late November by the National Assembly.

Malta's Commissioner for Revenue has announced an extension to the corporate tax filing deadline for businesses whose tax year is the calendar year.

The Dutch Government is to establish a new supervisory body to improve oversight of the country's tax collecting agencies.

The United Arab Emirates' Federal Tax Authority has clarified the value-added tax rules that apply to e-commerce transactions.

On November 17, 2020, Luxembourg's tax authority published Circular LG – Conv. DI no. 66, outlining the changes made by the BEPS multilateral instrument (BEPS MLI) to the double tax agreement in place with Switzerland.

Morocco is set to ratify the BEPS multilateral instrument (BEPS MLI) to make changes to its network of double tax agreements.

The French tax authority has confirmed new rules regarding the calculation of VAT on pleasure yacht charters.

HM Revenue and Customs has confirmed that UK businesses who wish to pay their deferred VAT liabilities in installments will be able to decide a payment schedule early next year.

The Government of the British Virgin Islands has announced that it will seek to boost tax collections by modernizing tax administration, not by imposing new taxes.

More closely aligning UK capital gains tax (CGT) rates with income tax rates could raise significant revenues for the UK, a government-commissioned review has concluded.

In two recent speeches, French Finance Minister Bruno Le Maire has outlined plans to extend COVID-19 supports for French businesses.

The UK Government has announced that the temporary GBP1m (USD1.31m) cap for the Annual Investment Allowance (AIA) will be extended until January 1, 2022.

Malta has received approval from EU authorities to extend its heightened value-added tax registration threshold for certain suppliers of services.

Cyprus's tax agency has released a number of statements regarding further value-added tax payment concessions for companies financially impacted by the COVID-19 pandemic.

The Netherlands and Poland have agreed to make changes to their tax treaty, to add provisions to prevent tax base erosion and profit shifting (BEPS), and amend provisions relating to the taxation of pensions income.