Apple, the world's largest taxpayer, has released a statement seeking to debunk claims in media about its tax payments around the world, following coverage in recent days about it seeking tax mitigation arrangements in Jersey due to international tax changes in Ireland affecting its existing tax arrangements.

200 delegates from more than 90 delegations met in Yaoundé, Cameroon, on November 15-17, 2017, for the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes which now includes 147 countries and jurisdictions.

South Africa, Jersey, and Belgium are among a handful of territories that have recently announced an extension to the due date for country-by-country reports under the new frameworks being introduced under Action 13 of the OECD's base erosion and profit shifting Action Plan.

Jersey has become one of only three jurisdictions to ratify the BEPS multilateral instrument to revise tax treaties to counter base erosion and profit shifting.

A further six countries have signed the BEPS multilateral instrument, enabling them to swiftly amend their double tax treaties to incorporate the recommendations put forward by the OECD as part of its base erosion and profit shifting Action Plan.

Malta has become the latest country to ratify the OECD's multilateral convention to counter base erosion and profit shifting.

Each of the Crown Dependencies – Jersey, Guernsey, and the Isle of Man – have tabled legislation that will introduce new substance requirements for tax-resident firms engaged in certain industries from January 1, 2019.

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.

Revenue Jersey has sought to reassure taxpayers over fears that they will be charged the default effective rate of tax from next January.

On November 18, 2019, the Government of the Czech Republic announced that it has agreed on a draft law to introduce a tax on digital services, which will now be submitted to parliament.

On November 12, 2019, a law was published in the official gazette of Costa Rica which ratifies the updated Tax Information Exchange Agreement with the United States.

The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.

The European Commission has requested that both Austria and Ireland take action to transpose EU-wide interest limitation rules into their respective national laws.

On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code.

On December 17, 2019, the Dutch Senate approved numerous tax measures as part of the 2020 Tax Plan, including changes to corporate, individual, and value-added taxes.

The provisions of the EU's second Anti Tax Avoidance Directive will become effective in all member states from January 1, 2020.

The German Ministry of Finance has outlined a number of tax changes that are due to take effect in 2020 and 2021.

Seychelles' new Immovable Property Tax Act, 2019, was enacted on December 27, 2019.

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.

The United States Internal Revenue Service has recently updated its list of frequently asked questions and answers on the tax treatment of transactions involving virtual currencies.

The new Austrian coalition government, consisting of the conservative People's Party and the Green Party, has agreed on a program for government, which includes several significant tax measures.

On January 8, 2020, the UK Government released a policy paper setting out how the UK will temporarily adopt the "DAC 6" EU disclosure requirements on intermediaries that design or sell potentially harmful tax schemes.

Caribbean territory Aruba has released instructions on the completion of transfer pricing documentation and released model templates for completion.

The European Commission has again asked Malta to amend its method for calculating VAT on yacht leasing.

Members of the European Parliament want the EU and UK to reach an ambitious new free trade agreement, but have stressed that there must be a "level playing field."

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

The OECD's public consultation on a review into the new transfer pricing documentation rules proposed as part of BEPS Action 13 has closed. It has published the 79 responses received.

On March 2, 2020, the German Ministry of Finance released a draft discussion document on new rules implementing the sixth European Union Directive on Administrative Cooperation, under which intermediaries are obligated to report certain tax planning schemes.

The OECD has released guidance for national policymakers on the impact of COVID-19 on the treatment of cross-border workers and the interpretation of international tax treaty rules.

Highlights: On behalf of ISPEN 2019, Medindia interviewed Dr. Esther Myers on her work in the implementation o

On April 6, 2020, Italy's Council of Ministers announced further measures to support taxpayers affected by the COVID-19 virus, including the postponement of value-added tax, social security, and wage withholding payment deadlines.

The Irish Government has announced the expansion of its support measures for SMEs affected by the economic impact of the coronavirus.

The African Tax Administration Forum (ATAF) has published a new report titled "Suggested COVID-19 Measures for Revenue Authorities."

On April 9, 2020, the OECD released an update to a spreadsheet hosted on its website that maps out all the various tax policy responses countries have taken to support individual and corporate taxpayers following the outbreak of COVID-19.

Brazil has announced a number of additional tax payment and filing concessions in response to COVID-19.

The Austrian parliament has approved measures to exempt allowances and bonuses paid to employees from all taxes as part of the Government's economic response to the COVID-19 crisis.

Bolivia has announced a number of filing and payment extensions for taxpayers, in response to the COVID-19 outbreak.

On April 6, 2020, the Dutch Ministry of Finance published guidance material on the application of the BEPS Multilateral Instrument and its effect on Dutch tax treaties.

On April 4, 2020, Malta released payroll tax-related guidance for employers on the Government's responses to the COVID-19 epidemic.

The Chilean President Sebastian Pinera has announced a number of tax relief measures for businesses and individuals impacted by COVID-19.

On April 16, 2020, the United States Internal Revenue Service issued a set of frequently asked questions and answers to help inform taxpayers about transfer pricing documentation best practices.

The OECD has published the comments it has received on a proposal for a framework of Model Rules for sharing and gig economy platforms to report the activities of their users, to support tax authorities to ensure the collection of tax.

On April 17, 2020, the President of Poland signed legislation into law to extend transfer pricing documentation deadlines, as part of a package of additional COVID-19 economic support measures.

On April 15, 2020, a government-commissioned report on the taxation of multinationals was submitted to the State Secretary of Finance recommending various changes to make the Dutch tax system fairer while maintaining the jurisdiction's tax competitiveness.

Brazil's tax agency announced import tax cuts for certain items needed to tackle COVID-19.

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 Irish Revenue has updated its guidance on the impact on relief claims of the late filing of corporate tax returns, in the context of the coronavirus pandemic.

On April 23, 2020, the National Treasury of South Africa provided further details of the additional COVID-19 tax support measures first announced by President Cyril Ramaphosa on April 21.

The Irish Revenue has announced that it will allow access to the Temporary Wage Subsidy Scheme for certain employers who missed the March 15 payroll deadline.

On April 25, 2020, German Chancellor Angela Merkel said that Germany would attempt to seek agreement on a financial transaction tax and a minimum corporate tax when it assumes the presidency of the European Union in July 2020.