On November 1, 2019, the presidential campaign of United States Senator Elizabeth Warren (D-MA) published plans for a system of universal Medicare that will be partially funded by tax increases on large corporations and wealthy individuals, as well as by stricter anti-tax avoidance rules.

The Slovenian tax authority announced on July 9, 2019, that it will increase tax compliance checks on companies carrying out certain services for foreign e-commerce platforms to ensure they are charging VAT when required.

On January 9, 2019, the United States Internal Revenue Service announced the launch of a new Gig Economy Tax Center, which is intended to help taxpayers meet their tax obligations through more streamlined information.

Malta's Minister for Finance, Edward Scicluna, recently announced the launch of a number of fiscal incentives, which are intended to boost the take-up of voluntary private pensions.

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

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."

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.

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.

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.

Hong Kong has newly signed an agreement with France to automatically exchange country-by-country reports filed by multinationals.

Hong Kong's Inland Revenue Department on March 5 launched its new Country-by-Country Reporting Portal.

Hong Kong's 2020 Budget includes plans for a one-off reduction of profits tax, salaries tax, and tax under personal assessment.

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

The Swiss Government has said that from January 31, individuals and legal entitles domiciled in Germany will be able to use an online Swiss application to request a refund of Swiss withholding tax.

The Swiss Government has announced that it will waive interest on late payments of tax, to allow companies to delay their tax payments.

The European Commission is to take steps to ensure that EU external development and investment funds cannot be channelled or transited through entities in countries included on the EU's "blacklist" of non-cooperative tax jurisdictions.

Citizens from the United Arab Emirates (UAE) will newly be able to claim refunds for the VAT they incur when building their own home.

The United Arab Emirates' Federal Tax Authority has announced the launch of a new service on its website to simplify the process for taxpayers of recovering value-added tax incurred in building their own new homes.

In introducing its new 2017 International Tax Competitiveness Index, the Tax Foundation, a US tax policy think tank, notes the importance of simple but effective tax regimes and highlights New Zealand as the country that has implemented particularly positive reforms.

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The UK's 2020 Budget, released on March 11, 2020, includes proposals to waive business rates on small retailers, to introduce a new tax on plastics, and to remove value-added tax on electronic publications.

The Dutch Government will allow taxpayers to defer payments of certain taxes under a new package of coronavirus economic relief measures.

The Swiss Government has announced that it will waive interest on late payments of tax, to allow companies to delay their tax payments.

The Argentine Government has announced a number of tax-related measures in response to the COVID-19 pandemic.

On April 2, 2020, the Dutch Ministry of Finance announced that the rules for requesting tax payment deferrals have been simplified and extended to cover additional taxes.

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.

The OECD has launched a review of dispute resolution mechanisms in place in Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, the United Arab Emirates, and Vietnam, as part of follow-up work under BEPS Action Plan Action 14.

The Prime Minister of St Kitts and Nevis and Minister of Finance, Timothy Harris, delivered a "tax-free Budget" on December 12, 2019.

On January 9, 2019, the United States Internal Revenue Service announced the launch of a new Gig Economy Tax Center, which is intended to help taxpayers meet their tax obligations through more streamlined information.

On March 31, 2020, the United States Treasury Department and the Internal Revenue Service launched the Employee Retention Credit scheme, designed to encourage businesses to keep employees on their payroll amid the COVID-19 crisis.

The Isle of Man is to introduce new penalties for tax return errors from October 6, 2016.

The Isle of Man Treasury has warned that time is running out for taxpayers who have failed to declare all their taxable income.

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."

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.

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.

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

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

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

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.

The Irish Revenue has issued advice on the steps it is taking to help SMEs experiencing cashflow and trading difficulties arising from the impact of the coronavirus.

The Swiss Federal Council has launched a consultation on a proposed new Ordinance on the International Automatic Exchange of Information in Tax Matters.

The Swiss Federal Council has adopted a dispatch on the introduction of the automatic exchange of financial account information with eight jurisdictions.

Jersey has launched a tax amnesty for prior unpaid taxes that will be offered until the end of 2017.

Abu Dhabi Global Market, the low-tax international financial center, is seeking feedback on its proposal to allow the formation of "foundations," a trust-like entity widely used in civil law jurisdictions.

On December 28, 2018, the Dutch Government published in the Official Gazette a list of 21 low-tax jurisdictions. Companies doing business in these territories will face new anti-avoidance measures, intended to tackle tax base erosion and profit shifting.

The European Commission has taken the first step toward negotiating a new relationship with the UK by issuing a recommendation to the European Council that the talks should commence.

Hong Kong's 2020 Budget includes plans for a one-off reduction of profits tax, salaries tax, and tax under personal assessment.