Chartered Accountants Australia and New Zealand (CA ANZ) has given a guarded welcome to the New Zealand Government's response to the recommendations of the Tax Working Group.

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

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'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 pace of tax reform has slowed across most leading economies, a new report from the OECD says, calling for bolder tax reforms to address future challenges.

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.

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 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.

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.

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 Revenue has updated its Tax and Duty Manual on the taxation of non-resident landlords to clarify a number of obligations.

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.

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.

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.

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.

The United Kingdom has legislated to stop property developers from using offshore structures in the Crown Dependencies to avoid UK tax on profits.

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

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.

Abu Dhabi Global Market, the low-tax international financial center, is seeking feedback on its proposal to allow the formation of "foundations," a trust-like entity widely used in civil law jurisdictions.

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.

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.

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.

Malta has become the latest country to ratify the OECD's multilateral convention to counter 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 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.

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.

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.

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

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.