On December 17, 2019, the United States House of Representatives passed a year-end spending package, which includes legislation extending numerous expired and expiring tax provisions, and repealing certain taxes introduced to help fund the Obamacare health care reforms.

On January 9, 2019, the United States Internal Revenue Service announced the launch of a new Gig Economy Tax Center, which is intended to help taxpayers meet their tax obligations through more streamlined information.

On January 8, 2020, a bill was introduced in the Senate of the US state of Maryland that would impose a tax on revenues associated with digital advertising derived in the state.

On January 16, 2020, the US Senate voted to approve the US-Mexico-Canada Agreement, which will replace the existing North American Free Trade Agreement.

Democrats in the United States Senate have introduced a bill that would block proposals to introduce a "high-tax exemption" to the Global Intangible Low-Tax Income regime.

The EU has added the Cayman Islands, Palau, Panama, and the Seychelles to its list of non-cooperative tax jurisdictions, bringing the total tally to 12 from 8.

On March 9, 2020, United States President Donald Trump revealed that the Administration would begin discussions with Congress on potential tax measures to ease the impact of the coronavirus outbreak, including a payroll tax cut.

On March 25, 2020, the United States Senate overwhelmingly approved the Coronavirus Aid, Relief, and Economic Security Act, which represents the third package of financial aid measures to businesses and individuals affected by the coronavirus crisis and which includes numerous tax provisions to support businesses.

On March 27, 2020, the United States Treasury Department and the Internal Revenue Service issued a notice which extends COVID-19-related filing and payment relief to federal gift and generation-skipping taxes.

On March 31, 2020, the United States Treasury Department and the Internal Revenue Service launched the Employee Retention Credit scheme, designed to encourage businesses to keep employees on their payroll amid the COVID-19 crisis.

EU customs controls are not being applied effectively, an EU audit has found, with importers able to take advantage of loopholes to reduce or evade their duty liabilities.

The European Commission has warned taxpayers in Europe of letters being sent by fraudsters bearing its name and demanding the payment of tax not due.

In a recent update, the Internal Revenue Service has announced that it has agreed a bilateral competent authority agreement with authorities in Spain to exchange country-by-country reports.

The Spanish tax authority has published its annual tax and customs control plan for 2018, which details the tax compliance and enforcement measures that it intends to undertake in the coming year.

The OECD has recently launched a new program – the International Compliance Assurance Programme – being spearhead by the Forum on Tax Administration that is aimed at providing assurance to multinationals with regards to their transfer pricing affairs.

The OECD on March 12 released a third round of peer reviews of countries' efforts to implement the BEPS minimum standard on improving tax dispute resolution mechanisms.

A new tax treaty between Finland and Spain, which will broaden the Finnish Government's taxing rights with respect to pension income, will be effective from 2019, according to the Finnish Ministry of Finance.

Spanish Prime Minister Pedro Sanchez has pledged to reform Spain's corporate tax rules so that companies pay an effective rate no lower than 15 percent.

The Spanish Government will proceed with a proposal to introduce a digital services tax along similar lines to the European Commission's proposed interim digital tax.

The UK tax agency has confirmed that it is investigating around 170 professional soccer players' tax affairs and around 20 football clubs, focusing on the taxation of image rights.

An agreement has been reached between the European Union and the United Kingdom on Brexit, which, if approved by UK lawmakers, would establish a transition period, until the end of 2020, during which EU law would continue to apply to the UK.

For the first time, the Commission has presented a comprehensive report on investor citizenship and residence schemes operated by a number of EU member states.

In a letter published on April 29, 2019, the United States National Foreign Trade Council urged the Senate to approve several pending double tax avoidance treaties.

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 could soon approve ratification of four long-pending double tax avoidance treaty protocols.

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 implementation of a new system by the Isle of Man Ship Registry for processing online applications for Standards of Training, Certification, and Watchkeeping for Seafarers endorsements has been hailed a great success by its clients.

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 Isle of Man Government has committed to enhancing the effectiveness of arrangements to share "beneficial ownership" information with the United Kingdom.

More than 20 jurisdictions have signed up to a pilot project to exchange data held on beneficial ownership registers and registers of trusts, according to UK Chancellor George Osborne.

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.

The Canadian Government has said that it will review its tax ruling process and voluntary disclosures program as part of its response to recommendations made last year by a parliamentary committee.

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.

The Isle of Man Treasury has announced that a new 30 percent penalty for participation in VAT fraud will be introduced from March 1, 2018.

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."

Legislation to reduce Australia's small business tax rate received Royal Assent on October 25.

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.

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.