On September 16, 2019, the United States Internal Revenue Service announced the mailing of a time-limited settlement offer for certain taxpayers under audit who participated in abusive micro-captive insurance transactions.

On October 9, 2019, the British Virgin Islands International Tax Authority has finalized rules governing the application of the territory's new economic substance requirements, which became effective from January 1, 2019.

Representatives from US trade and industry associations have voiced concern about a digital services tax proposal floated during the recent Canadian election which they argue will "impose discriminatory requirements on the digital economy."

On September 5, 2019, the Government of the Czech Republic received from the Ministry of Finance draft legislation for the introduction of a temporary digital services tax, which was first announced in April 2019.

The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.

On January 6, 2020, the United States Trade Representative (USTR) announced that an on-the-record but off-camera public hearing would be held on January 7 on proposed action against France's digital services tax (DST).

The Turkish tax authority has published a draft communique on the application of the digital sales tax, which is set to come into effect on March 1, 2020.

On March 1, 2020, Turkey's recently approved tax on certain digital services went into effect.

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.

Malta's Minister for Finance, Edward Scicluna, told delegates to a recent law conference at the Old University in Valletta that beneficial ownership regulations will be published in the coming weeks.

The number of advance pricing agreements between EU member states and companies rose by 64 percent from 2015 to 2016, according to research by Eurodad.

Malta's Commissioner for Revenue recently announced electronic filing deadline extensions for corporate income tax returns.

Malta's Commissioner for Revenue on January 2, 2020, issued a single set of guidelines on the automatic exchange of financial account information.

The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.

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.

Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards.

The EU has announced the removal of eight jurisdictions from its tax blacklist.

The UAE has recently passed legislation to introduce new country-by-country reporting requirements and new economic substance requirements.

Japan's Ministry of Finance has reported the signing of a double tax agreement with Iceland in Reykjavik.

Ministers from 11 countries have announced their agreement upon the "core elements" of a new Comprehensive and Progressive Agreement for Trans-Pacific Partnership.

The US Internal Revenue Services has released its annual report on the number of advance pricing agreements and applications and made during the 2017 calendar year.

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The UK tax agency has announced that it has scheduled two new webinars to support the construction industry to come to terms with the new VAT reverse charge being introduced on building and construction services from October 1.

The Conservative Party in the UK has won an outright majority in elections held on December 12, 2019.

The UK's 2020 Budget, released on March 11, 2020, includes proposals to waive business rates on small retailers, to introduce a new tax on plastics, and to remove value-added tax on electronic publications.

Canada, Mexico, and the US have signed an agreement on amendments to their proposed new trade pact.

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.

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.

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 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.

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.

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.

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

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.

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.

EU member states have been unable to reach an agreement on proposals to release to the public information on multinational enterprises' tax affairs.

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.

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.

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 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.