The European Commission is taking Spain to the Court of Justice over the imposition of "disproportionate" sanctions for failure to report assets held abroad.

On June 25, 2019, the United States Senate Foreign Relations Committee approved amendments to four double tax avoidance agreements which have been pending in the Senate for several years.

The United States Senate could soon approve ratification of four long-pending double tax avoidance treaty protocols.

The United States Senate has approved protocols to four existing bilateral double tax avoidance treaties that have been pending in the chamber for as much as a decade.

Spain's acting Economy Minister, Nadia Calvino, said the Government will seek approval of legislation to introduce a digital services tax at the earliest opportunity.

On November 15, 2019, the European Commission announced the launch of an in-depth state aid investigation into tax exemptions provided to Italian ports, but welcomed commitments from Spain to abolish similar exemptions for Spanish ports from next year.

The Spanish Socialist Party and the Podemos movement, which will form the next governing coalition, has released their policy document, which includes plans for a corporate minimum tax, among other tax measures.

The Spanish Government has published the draft bill to introduce a digital services tax in Spain, beginning the formal parliamentary process needed to introduce the measure.

The Australian Government is to simplify taxpayers' compliance with rules designed to prevent shareholders from using private company profits without paying tax at their marginal rates.

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."

Legislation to reduce Australia's small business tax rate received Royal Assent on October 25.

The Australian Taxation Office has announced that it is expanding its data matching program to focus on information it receives from partner organizations on shares held by taxpayers.

The Australian Government is consulting on the tax implications of a new accounting standard for insurance contracts.

Releasing a progress update, the OECD said international efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide.

Australia is to require businesses seeking to tender for significant federal government procurement contracts to demonstrate their record of tax compliance.

The Australian Securities and Investments Commission has highlighted the significant impact that recent accounting standard changes will have for financial reports that must be prepared for the year to December 31, 2018, and second quarter reports.

The Australian Taxation Office has issued an e-brief on how companies can assess if they are required to submit a reportable tax position schedule.

The Australian Taxation Office said that it has noticed a number of common errors being made in activity statements since the "goods and services tax at settlement" system was introduced for the real estate industry in July 2018.

The Australian Government is to implement a new government procurement process that will require the tenderer's tax record to be taken into account.

Australian Treasurer Josh Frydenberg has announced that the Government will bring forward the start date for its package of income tax cuts.

The Australian Taxation Office has explained how its Early Intervention Strategy helps it to identify tax agents at risk of non-compliance.

The Australian Taxation Office has opened a consultation on a draft Law Companion Ruling on the targeted integrity rule that will apply under the new hybrid mismatch regime.

Chartered Accountants Australia and New Zealand (CA ANZ) has given a guarded welcome to the New Zealand Government's response to the recommendations of the Tax Working Group.

The Australian Taxation Office has issued guidance on how employers can prepare for end-of-year reporting under the new Single Touch Payroll system.

The Australian Taxation Office has released a new ruling on how to calculate the effective life of depreciating assets for income tax purposes, in Taxation Ruling (TR) 2019/5, which is applicable from July 1, 2019.

Legislation before Australia's parliament would make company directors liable for a failed company's GST liabilities in certain circumstances.

The Australian Taxation Office has welcomed a significant ruling from Australia's High Court, which enables the tax agency to use information obtained from data leaks, even if leaked from a law firm.

Australia's Federal Court issued a decision in favor of mining company Glencore on September 3, 2019. The case centered on whether dealings between Swiss parent Glencore International AG and an Australian subsidiary breached transfer pricing rules in relation to the sale and purchase of copper concentrate in the 2007-09 years.

The pace of tax reform has slowed across most leading economies, a new report from the OECD says, calling for bolder tax reforms to address future challenges.

The International Chamber of Commerce has warned that micro-, small-, and medium-sized businesses' growth prospects are being stymied by complex indirect tax regimes. It has released an issues brief that is intended to contribute towards international reform talks being led by the World Trade Organization.

Australia has enacted new integrity measures included in the Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019 affecting self-managed super funds.

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.

The Australian Taxation Office has announced changes to its CbC reporting system following feedback from multinational groups.

In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses.

On February 19, 2020, the United States Internal Revenue Service announced that the leaders of the Joint Chiefs of Global Tax Enforcement recently gathered in Sydney, Australia, to review their work and to set priorities for the years ahead.

The Irish Finance Department has launched a consultation on potential changes to the capital gains tax revised entrepreneur relief.

The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.

The Irish Government has released additional guidance on its proposals for new anti-hybrid rules, responding to feedback to a consultation launched in November 2018.

As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said.

The Irish Revenue has published guidance on the tax compliance obligations that arise from mergers and divisions.

HM Revenue and Customs has written to VAT-registered businesses that trade with the EU, advising them on how to prepare for changes to customs, excise, and VAT in the event of a no-deal Brexit.

Ireland has released a responses document on an ongoing consultation on an update to the country's transfer pricing rules.

The Irish Government is arguing that favorable tax treatment was not granted to Apple under two rulings deemed by the EU to have constituted illegal state aid to the company.

Ireland's Comptroller and Auditor General has released a new report on the Irish Revenue's compliance activities during 2018, and its efforts to improve how it interacts with taxpayers since a review in 2012.

The Irish Revenue has updated its Tax and Duty Manual on the taxation of non-resident landlords to clarify a number of obligations.

The Irish Revenue has published guidance on dual-resident companies that explains new rules introduced under the BEPS multilateral convention on tax treaties.

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.

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.

A reversal of recent surges in corporate tax receipts could hit tax revenues and affect the Ireland's longer-term economic position, according to analysis released by the Irish Finance Department.

The Irish Government has published its 2019 Finance Bill, which introduces changes to a number of SME-targeted tax incentives and implements a range of measures announced in this month's Budget.