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).

Norway's Minister of Finance, Siv Jensen, has said that Norway will adopt a national digital services tax if negotiations towards an international digital tax framework fail to materialize this year.

On January 8, 2020, a bill was introduced in the Senate of the US state of Maryland that would impose a tax on revenues associated with digital advertising derived in the state.

The Turkish tax authority has published a draft communique on the application of the digital sales tax, which is set to come into effect on March 1, 2020.

The finance ministers of France, Germany, Italy, and Spain have put their names to a statement calling for countries to reach an agreement on solving the tax challenges of the digital economy by the end of 2020.

On March 1, 2020, Turkey's recently approved tax on certain digital services went into effect.

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.

A delegation from the European Parliament's PANA Committee will travel to Switzerland to discuss the efforts being taken to combat money laundering, terrorist financing, and tax offences.

Malta has enacted rules removing the bias in favor of debt financing by creating a notional interest deduction for equity financing.

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.

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.

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.

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 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 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.

Hong Kong published two bills in its Official Gazette on December 29 to introduce provisions to counter base erosion and profit shifting and to alter its business tax regime.

During a January 7, 2018, debate in the UK House of Commons, UK lawmakers discussed the country's plans to leave the EU, its customs union, and value-added tax area.

Hong Kong has gazetted an ordinance to establish a new two-tier corporate tax regime from April 1, 2018.

Hong Kong's Government has published a draft law preserving the profits tax exemption for offshore venture capital funds who participate in the island's new Innovation and Technology Venture Fund.

Hong Kong's Inland Revenue Department has released new guidance notes on the deduction of foreign taxes.

Switzerland's agreements for the automatic exchange of financial account information with Hong Kong and Singapore have entered into force.

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

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 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.

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.

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.

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

The Swiss Government has released new legislation governing Switzerland's application of provisions in its network of double tax agreements.

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

Switzerland is due to introduce its new corporate tax regime from the beginning of 2020.

According to French Finance Minister Bruno Le Maire, France and the United States will in the next two weeks attempt to reach a compromise over their ongoing dispute regarding France's new digital services tax.

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 advisory board tasked with reporting on the state of Switzerland's financial center has recommended that the country overhaul its withholding tax system to improve its capital market offering.

On January 22, 2020, French Finance Minister Bruno Le Maire confirmed that France will suspend collection of its digital services tax this year to prevent the United States from applying retaliatory tariffs on a range of French goods.

Switzerland has said that the withdrawal of the UK from the EU on January 31 will not change the relationship between Switzerland and the UK in the near future.

Higher tax receipts helped Switzerland to another surplus in 2019, with withholding tax and direct federal tax performing particularly well.

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

The Swiss Federal Council has launched a consultation on proposals to close what it says is a loophole in the withholding tax system, in a bid to strengthen the country's debt market.

The OECD's Global Forum has found Switzerland largely compliant with the international standards on transparency and the exchange of information upon request.

The Swiss Federal Council has announced that it will expand a system of guarantees for SMEs to provide support for start-ups during the coronavirus pandemic.