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

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."

The Australian Taxation Office has announced that it is expanding its data matching program to focus on information it receives from partner organizations on shares held by taxpayers.

The Australian Government is consulting on the tax implications of a new accounting standard for insurance contracts.

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.

Australian Treasurer Josh Frydenberg has announced that the Government will bring forward the start date for its package of income tax cuts.

The Australian Taxation Office has explained how its Early Intervention Strategy helps it to identify tax agents at risk of non-compliance.

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 issued guidance on how employers can prepare for end-of-year reporting under the new Single Touch Payroll system.

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's Federal Court issued a decision in favor of mining company Glencore on September 3, 2019. The case centered on whether dealings between Swiss parent Glencore International AG and an Australian subsidiary breached transfer pricing rules in relation to the sale and purchase of copper concentrate in the 2007-09 years.

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.

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.

HM Revenue and Customs has written to VAT-registered businesses that trade with the EU, advising them on how to prepare for changes to customs, excise, and VAT in the event of a no-deal Brexit.

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

The Irish Government is arguing that favorable tax treatment was not granted to Apple under two rulings deemed by the EU to have constituted illegal state aid to the company.

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.

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.

Companies with a tax ruling dating from 2014 from the Irish Revenue have been encouraged to renew these before they expire.

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.

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.

Officials from the Abu Dhabi Global Market, a free zone in the United Arab Emirates, and the Abu Dhabi Exchange recently visited Shanghai, China, to meet with representatives of key Chinese financial authorities and institutions.

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.

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.

Turkey is the jurisdiction with the world's most complex tax and accounting requirements, according to a new report by TMF Group.

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.

The OECD has announced that its multilateral convention to implement tax treaty-related measures to counter base erosion and profit shifting will enter into force on July 1, 2018.

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.

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.

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

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.

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.

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

On December 24, 2019, a law was published in Turkey's official gazette extending a value-added tax exemption for the purchase of machinery and equipment.

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

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.