Malta's Commissioner for Revenue recently announced electronic filing deadline extensions for corporate income tax returns.

The Office of Malta's Commissioner for Revenue has updated guidelines in relation to the Notional Interest Deduction rules.

Malta's Commissioner for Revenue on January 2, 2020, issued a single set of guidelines on the automatic exchange of financial account information.

The IMF has said that Malta should look for ways to diversify its tax base and strengthen tax revenues.

On February 20, 2020, Malta's Commissioner for Revenue said tax payments by bank draft or check issued by foreign banks will no longer be accepted.

Estonia has topped the Tax Foundation's International Tax Competitiveness Index for the fifth successive year, being deemed to have the "best tax code in the OECD."

Last year, the tax burden in OECD countries reached its highest level recorded, at 34.2 percent of gross domestic product, up 20 basis points on 2016, largely due to increasing taxes on personal consumption and companies.

The Belgian tax agency has issued a reminder to value-added tax-registered persons of their obligations to file VAT returns and pay VAT during the holiday season.

On January 10, 2018, the Belgian Ministry of Finance reminded taxpayers letting and leasing certain real estate that they can opt in to the value-added tax regime.

On February 14, 2019, the General Court of the European Union annulled the European Commission's decision that the Belgian tax regime relating to the excess profit of multinational companies is contrary to EU law.

Belgium's Council of Ministers has approved a draft law that would temporarily treat the United Kingdom as a member of the European Union for Belgian tax purposes should the UK leave the EU having failed to agree any withdrawal arrangements.

On May 2, 2019, Belgium's finance ministry confirmed that the Tax-on-web portal has been opened for personal and corporate income tax returns for the 2019 fiscal year.

Belgium's tax authority has announced corporate tax return filing deadlines for the 2019 tax year, with a concession for those with a deadline prior to September 26, 2019.

Belgium's tax agency has announced that its MyMinfin portal is now open for multinational taxpayers seeking to correct errors in filed country-by-country reports.

The OECD on August 13, 2019, released follow-up reports for Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States on their efforts to implement BEPS recommendations on dispute resolution.

Tax agencies from 31 countries discussed the ways they are using data analysis tools to improve tax enforcement and administration, at the first meeting of the IOTA Forum on Tax Debt Management, held in Prague, Czech Republic, On October 1-3, 2019.

The overall tax burden in the European Union relative to GDP rose slightly in 2018, to 40.3 percent, the Eurostat has announced.

Nine EU member states have called on the European Commission to draw up proposals for an EU-wide aviation tax.

German Finance Minister Olaf Scholz has presented a final proposal for a European Union financial transactions tax to the 10 member states participating in the initiative.

On December 9, 2019, the Belgian Federal Public Finance Service reminded vendors that since December 1, 2019, they are required to round off cash payments to the nearest five cents.

On December 18, 2019, the Belgian Federal Public Finance Service announced that start-up companies can request accelerated refunds of value-added tax credits from January 1, 2020.

The UK Government on January 10, 2020, released the synthesized text of the 1987 Belgium-UK double tax agreement, as modified by the BEPS multilateral instrument.

On January 20, 2020, the Dutch Ministry of Finance announced the list of countries with which the Netherlands intends to negotiate new or amended double tax treaties in 2020.

German Finance Minister Olaf Scholz has said he is confident that an agreement can be reached on a European Union financial transactions tax.

On January 24, 2020, the European Commission issued formal notices to numerous European Union member states with regards to lapses in the implementation of various EU anti-tax avoidance directives.

The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.

Belgium should continue to pursue structural reforms to its tax, labor, and pension systems, a new report from the OECD recommends.

Austrian Chancellor Sebastian Kurz has said that Austria does not agree with new German proposals for a European financial transactions tax.

On February 19, 2020, German Finance Minister Olaf Scholz issued a statement to say that he remains "committed" to the introduction of a financial transactions tax at European Union level along the same lines as that proposed by the German Government last month, despite opposition from within the EU, notably from Austria.

Belgium should look to broaden its tax base to fund labor tax reductions, the International Monetary Fund has said in its annual report for the country.

On March 18, 2020, the Belgian tax authorities announced the postponement of various value-added tax filing and payment deadlines to support companies during the coronavirus crisis.

On March 24, 2020, the Belgian tax authority announced value-added tax will not be levied on medical equipment donated to hospitals and healthcare facilities.

On March 29, 2020, the Belgian tax authority announced that value-added tax refunds will be accelerated for all declarations relating to the month of February 2020.

On April 3, 2020, the Belgian tax authority announced an increase in the credit available for timely advance tax payments to provide businesses and the self-employed a liquidity boost amid the COVID-19 crisis.

On April 29, 2020, the Belgian tax authority announced changes to the deadline for the submission of annual corporate tax declarations due to the COVID-19 crisis.

Switzerland's country-by-country reporting regime meets international standards and the country effectively exchanges the reports it receives with other countries, an OECD peer review has concluded.

The Swiss Government on September 20, 2019, announced that it has exchanged instruments of ratification with the United States to bring into force a Protocol to their double tax agreement.

The Swiss Federal Council will bring into force legislation on the implementation of recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Switzerland's Federal Tax Administration has announced the exchange of information on millions of financial accounts with 75 partner countries.

The EU has removed two countries from its list of non-cooperative tax jurisdictions and found a further five to have met their commitments on tax cooperation.

The Swiss Government has welcomed Switzerland's removal from the EU's list of non-cooperative tax jurisdictions, and said that the country meets and implements international tax standards.

Costa Rica's Ministry of Finance has released a statement clarifying its decision to exclude a number of territories with low effective income tax rates from its list of non-cooperative territories.

On October 22, 2019, the Swiss Federal Finance Department uploaded a series of publications concerning the value-added tax rules for those participating in and organizing sporting events.

On October 23, the Swiss Federal Council adopted a dispatch on a protocol to the double tax agreement with Iran, which implements the minimum standards for such agreements.

The Swiss Government has published guidance on the legislation that brings into force the recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Switzerland and the EU are to link their emissions trading systems from next year, after the Swiss Federal Council approved revisions to the country's Ordinance on the Reduction of CO2 Emissions.

Switzerland is to amend its domestic framework for the automatic exchange of information, in line with recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On November 25, 2019, Switzerland and Bahrain signed a double tax agreement that caps maximum withholding tax rates and provides for the exchange of information.

The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law.

Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards.