The OECD has released a new report on countries' tax rules for virtual currencies, alongside an announcement that the Common Reporting Standard will be expanded next year to newly cover virtual currency assets.

On October 5, 2020, the UK tax authority added considerably to its Brexit guidance for businesses on the value-added tax rules that will apply to goods entering Great Britain from outside the UK.

Ukraine and Austria intend to revise their double tax agreement to raise rates of tax on cross-border income and introduce measures to combat tax base erosion and profit shifting.

The United Arab Emirates Federal Tax Authority has set out its plans to upgrade its eDirham system, which is used to pay state fees and taxes.

French Minister of Finance Bruno Le Maire has reportedly said that France intends to collect the country's digital services tax in December 2020.

France has extended the October 15 property tax payment deadline for businesses affected by measures to contain COVID-19.

Malta's tax agency has announced that it has expanded its guidance on the territory's Fiscal Unity regime, to clarify technical matters in relation to the Consolidated Group (Income Tax) Rules.

The Russian Government has announced the signing of a double tax Protocol with Malta, to increase the amount of tax that Russia may collect at source on cross-border payments of dividends and interest to 15 percent.

The Dutch Government has announced that businesses may further delay payment of certain tax dues that were frozen in response to the COVID-19 pandemic.

French Minister of Finance Bruno Le Maire presented the 2021 Finance Bill to parliament on September 28, 2020, which includes provisions to reduced taxes on production and plans to reduce the corporate tax rate next year.

The United Arab Emirates Ministry of Finance has highlighted changes made to the territory's rules on economic substance.

On September 24, 2020, HM Revenue and Customs released in-depth guidance on the introduction of the VAT reverse charge mechanism on the supply of building or construction services.

Turkey has reversed an increase to the country's Banking Insurance Transaction Tax (BSMV) on foreign currency and gold purchases.

On September 25, 2020, the Dutch Ministry of Finance launched a consultation on plans to introduce a withholding tax on dividend payments to low-tax jurisdictions.

The Belgian Ministry of Finance has announced that non-resident taxpayers may now file their tax return electronically for the 2020 tax year.