On January 20, 2020, the Dutch Ministry of Finance announced the list of countries with which the Netherlands intends to negotiate new or amended double tax treaties in 2020.

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

The Irish Finance Department has launched a consultation on potential changes to the capital gains tax revised entrepreneur relief.

The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.

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.

As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said.

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.

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.

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.

The Irish Revenue has updated its guidelines on requesting Mutual Agreement Procedure assistance in Ireland.

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.

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

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.

Switzerland and South Korea have signed a joint declaration on the automatic exchange of tax information from 2018.

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

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

Pakistan's Finance Minister, Mohammad Ishaq Dar, has directed the Federal Board of Revenue to approach the tax authorities of nine territories about information in the Panama and Bahamas leaks.

The Swiss Federal Department of Finance has launched a consultation on the introduction of the automatic exchange of information in tax matters with a series of other countries.

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

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

HM Revenue and Customs, the UK tax authority, has welcomed a ruling in its favor against a contrived tax avoidance scheme involving an entity in Jersey and the Cayman Islands.

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.

The Dutch Government has launched a consultation exercise on plans to review the country's tax treaty policy and to draw up a list of low-tax jurisdictions for the purposes of enforcing incoming controlled foreign company rules.

Switzerland has made its first exchanges under the new international automatic exchange of information framework, the Common Reporting Standard.

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.

The Inland Revenue Authority of Singapore has announced that the BEPS multilateral instrument entered into force for several of its double tax treaties on April 1, 2019.

On October 7, 2019, the Dutch Government announced the launch of a consultation on the 2020 edition of the list of low-tax jurisdictions for the purposes of enforcing existing and forthcoming anti-avoidance legislation intended to tackle base erosion and profit shifting.

Barbados and Turkmenistan have been added to the Netherlands' list of low-tax jurisdictions for the purposes of enforcing certain anti-tax avoidance rules, the Dutch Ministry of Finance announced on December 30, 2019.

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.

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

In a letter to United States Treasury Secretary Steven Mnuchin, the European Council has expressed concern at the lack of action by the US Government to alleviate the compliance burdens of EU nationals and financial institutions with regards to the US Foreign Account Tax Compliance Act.

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.

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.

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

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.

Germany's IT systems are not ready for the VAT "quick fix" simplifications that entered into force on January 1, 2020, according to the European Commission.

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."

The Dutch Tax and Customs Administration has launched a campaign to monitor the employment status of individuals working in the care and construction sectors.

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

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.