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

The Canadian Government has announced the establishment of an independent advisory committee on offshore tax evasion and aggressive tax planning.

The Canada Revenue Authority is auditing over 750 taxpayers with suspected links to offshore "tax havens" and investigating 20 cases of tax evasion, the Government has said.

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

French aircraft manufacturer Dassault Aviation has issued a statement on its tax arrangements in response to media coverage of the so-called "Paradise Papers."

The Isle of Man's 2018 Budget maintains the zero percent company tax rate, and announces a banking tax review, which will look at taxing all banking profits at the 10 percent rate from next year.

Value-added tax avoidance will be considered by a new EU anti-tax avoidance committee, the creation of which is expected to be endorsed at an EU parliamentary plenary on March 1, 2018.

The UK's Chancellor, Philip Hammond, delivering the Spring Statement earlier this month, announced a number of upcoming VAT reform projects.

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."

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.

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.

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.

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 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.

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

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

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

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.

EU member states have been unable to reach an agreement on proposals to release to the public information on multinational enterprises' tax affairs.

A general election will take place in Ireland on February 8, with Prime Minister Leo Varadkar saying that this date provides a window to ensure a new government is in place ahead of the next European Council meeting in March.

Ireland's governing party Fine Gael has published its election manifesto, which includes proposals to reduce the income tax burden and reform the taxation of SMEs.

The Irish Revenue has updated its guidance on Irish exit tax legislation to reflect changes introduced by Finance Act 2019.

Namibia's Minister of Finance, Calle Schlettwein, has tabled a legislative amendment in parliament that will repeal certain tax incentives attached to Export Processing Zones as well as those aimed at the manufacturing sector.

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.

Recently released statistics by Jersey's Government show a steady or improving picture for the financial services sector in 2015.

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

Jersey is consulting on the introduction of a land development charge, to be called the Jersey Infrastructure Levy.

Researchers at the University of Amsterdam have looked at how corporations make use of particular countries and jurisdictions to minimize their tax liabilities.