Italy's tax agency on July 30, 2019, published a definitive version of the rules for the operation of the country's patent box regime.

Milan's Public Prosecutor's Office has launched an investigation into whether Netflix owes tax in Italy, Italian daily Corriere Della Sera reported October 3, 2019.

On October 16, 2019, the Italian Council of Ministers approved the draft Budget law for 2020, which will prevent an automatic rise in the rate of value-added tax, and includes further measures designed to combat tax avoidance and evasion.

Switzerland and Italy are to amend the customs status of the Italian enclave of Campione d'Italia.

An invitation to submit comments with regards to the corporate tax exemption provided to ports in Italy was published in the January 10, 2020, issue of the Official Journal of the European Union.

On March 4, 2020, the Italian tax authority published English language versions of the annual value-added tax form for 2020, together with instructions.

The Philippines' House of Representatives on September 9, 2019, approved two bills to overhaul the rates in place on financial services and passive income.

On September 16, 2019, the German conservative parties, the Christian Democrats and the Christian Social Union, published a report calling for reform of environmental taxes and levies to help Germany achieve its emissions reductions targets.

The New Zealand Government has announced that it will adopt two tax incentives proposed by the Tax Working Group: a deduction for "feasibility expenditure" for businesses, and relaxed loss continuity rules.

The Government of Ukraine has announced plans to introduce a special tax regime for certain intellectual property income.

On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms.

On July 11, 2019, France's proposed digital services tax received parliamentary approval, following approval also from the Senate.

On September 5, 2019, the Government of the Czech Republic received from the Ministry of Finance draft legislation for the introduction of a temporary digital services tax, which was first announced in April 2019.

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.

On September 19, 2019, the lower house of the Austrian parliament approved the first part of a package of tax reforms that will introduce a digital tax as well as bring about changes to certain value-added tax rules.

On September 23, 2019, the French Government outlined a number of measures that will be included in the 2020 Finance Law to ensure the payment of value-added tax on items bought by French residents from online marketplaces.

The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.

The Austrian Ministry of Finance has published guidance in English regarding the Digital Tax Act 2020, which was approved by the upper house of the Austrian parliament on October 10, 2019, and which applies to the provision of digital advertising services from 2020.

On January 6, 2020, the United States Trade Representative (USTR) announced that an on-the-record but off-camera public hearing would be held on January 7 on proposed action against France's digital services tax (DST).

The European Council has approved new rules for the exchange of VAT payment data relating to cross-border e-commerce transactions.

Malta's Minister for Finance, Edward Scicluna, told delegates to a recent law conference at the Old University in Valletta that beneficial ownership regulations will be published in the coming weeks.

A new report has been issued following an audit into how taxes in Malta are administered.

Greens/EFA members of the European Parliament have called on the EU Code of Conduct Group to be more transparent about the criteria it used to create the EU's new blacklist of non-cooperative territories and how it will manage it going forward.

The Bermuda Government on January 31, 2018, updated the lists of the countries with which it will exchange country-by-country reports filed in Bermuda in 2018 and in 2019.

The OECD has recently launched a consultation on tackling the circumvention of its latest international tax transparency standard, the Common Reporting Standard, through the use by individuals of residency by investment (RBI), or citizenship by investment (CBI) schemes.

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 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.

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.

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 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.

Hong Kong's new Budget contained a number of new tax perks for individuals and measures to promote the adoption of environmentally friendly technologies, but few measures for businesses.

On June 14, 2018, Hong Kong's Inland Revenue Department released guidance on the tax obligations of landlords.

Hong Kong's Legislative Council has passed legislation to improve the jurisdiction's tax incentives for research and development spending.

Hong Kong's Inland Revenue Department has noted that, starting from the year of assessment 2018/19, capital expenditure incurred for procuring environmental protection installations should be deducted in a single year, rather than over five years.

Hong Kong has updated its guidance on advance rulings, to reflect changes to Hong Kong's practices as a result of its efforts to comply with the OECD's minimum standards proposed as part of the base erosion and profit shifting (BEPS) Action Plan.

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.

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.

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

Liechtenstein and Switzerland have agreed a new cooperation pact in the area of value-added tax administration and enforcement.

Switzerland and Italy are to amend the customs status of the Italian enclave of Campione d'Italia.

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 United Arab Emirates' Federal Tax Authority has released a statement confirming that all purchases from online retailers are subject to the same value-added tax rules as for purchases from brick and mortar stores – that they should generally be subject to the headline five percent value-added tax rate.

The UAE's Federal Tax Authority (FTA) has changed the deadline for firms preparing to file a VAT return for the first time.

The EU has announced the removal of eight jurisdictions from its tax blacklist.

The UAE's Federal Tax Authority has newly launched a number of VAT compliance tools and further confirmed how the value-added tax regime, introduced at the start of the year, should operate.