The OECD is to host a webcast on February 13, 2020, to present its analysis of the potential impact of its proposals for international tax reform to address the tax challenges arising from the digitalization of the economy.

Indonesia has reportedly tabled draft legislation in the House of Representatives to make wide-ranging changes to the tax system, including lowering the corporate tax rate and modernizing rules for digital economy players.

During a February 13, 2020, webcast, the OECD presented economic analysis on the potential impact of what it has proposed on international tax reform to address the digitalization of the economy.

On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms.

On July 11, 2019, France's proposed digital services tax received parliamentary approval, following approval also from the Senate.

The Slovenian tax authority announced on July 9, 2019, that it will increase tax compliance checks on companies carrying out certain services for foreign e-commerce platforms to ensure they are charging VAT when required.

On August 19, 2019, the Office of the United States Trade Representative held an off-camera public hearing on France's recently introduced digital services tax, attended by three major technology firms.

On September 19, 2019, the lower house of the Austrian parliament approved the first part of a package of tax reforms that will introduce a digital tax as well as bring about changes to certain value-added tax rules.

On September 23, 2019, the French Government outlined a number of measures that will be included in the 2020 Finance Law to ensure the payment of value-added tax on items bought by French residents from online marketplaces.

On November 18, 2019, the Government of the Czech Republic announced that it has agreed on a draft law to introduce a tax on digital services, which will now be submitted to parliament.

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).

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.

Norway's Minister of Finance, Siv Jensen, has said that Norway will adopt a national digital services tax if negotiations towards an international digital tax framework fail to materialize this year.

France's Directorate General of Public Finance confirmed in a statement issued on February 10, 2020, that companies liable for the country's digital services tax can delay payment of upcoming installments of the tax until December 2020.

The European Council has approved new rules for the exchange of VAT payment data relating to cross-border e-commerce transactions.

The finance ministers of France, Germany, Italy, and Spain have put their names to a statement calling for countries to reach an agreement on solving the tax challenges of the digital economy by the end of 2020.

The European Commission has published its annual taxation trends report.

Malta's Minister for Finance, Edward Scicluna, recently announced the launch of a number of fiscal incentives, which are intended to boost the take-up of voluntary private pensions.

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.

A new report has been issued following an audit into how taxes in Malta are administered.

Greens/EFA members of the European Parliament have called on the EU Code of Conduct Group to be more transparent about the criteria it used to create the EU's new blacklist of non-cooperative territories and how it will manage it going forward.

The OECD has recently launched a consultation on tackling the circumvention of its latest international tax transparency standard, the Common Reporting Standard, through the use by individuals of residency by investment (RBI), or citizenship by investment (CBI) schemes.

The European Commission has sent letters of formal notice to Cyprus, Greece, and Malta for not levying the correct amount of value-added tax on yachts.

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.

The IMF has said that Malta should look for ways to diversify its tax base and strengthen tax revenues.

On February 20, 2020, Malta's Commissioner for Revenue said tax payments by bank draft or check issued by foreign banks will no longer be accepted.

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."

Last year, the tax burden in OECD countries reached its highest level recorded, at 34.2 percent of gross domestic product, up 20 basis points on 2016, largely due to increasing taxes on personal consumption and companies.

Belgium's tax agency has announced that its MyMinfin portal is now open for multinational taxpayers seeking to correct errors in filed country-by-country reports.

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 overall tax burden in the European Union relative to GDP rose slightly in 2018, to 40.3 percent, the Eurostat has announced.

Nine EU member states have called on the European Commission to draw up proposals for an EU-wide aviation tax.

German Finance Minister Olaf Scholz has presented a final proposal for a European Union financial transactions tax to the 10 member states participating in the initiative.

On December 9, 2019, the Belgian Federal Public Finance Service reminded vendors that since December 1, 2019, they are required to round off cash payments to the nearest five cents.

German Finance Minister Olaf Scholz has said he is confident that an agreement can be reached on a European Union financial transactions tax.

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

On March 18, 2020, the Belgian tax authorities announced the postponement of various value-added tax filing and payment deadlines to support companies during the coronavirus crisis.

On April 29, 2020, the Belgian tax authority announced changes to the deadline for the submission of annual corporate tax declarations due to the COVID-19 crisis.

During a January 7, 2018, debate in the UK House of Commons, UK lawmakers discussed the country's plans to leave the EU, its customs union, and value-added tax area.

Hong Kong has relaxed the rules for those buying residential property, with the publication in the Official Gazette of The Stamp Duty (Amendment) Ordinance 2018 on January 19, 2018.

The International Monetary Fund has urged Hong Kong to consider tax reform options to boost revenues while maintaining the economy's competitiveness and flexibility.

The Hong Kong Government has released a draft bill containing its 2017 proposal to provide an enhanced tax deduction for research and development expenditure.

Hong Kong's Government has published a draft law preserving the profits tax exemption for offshore venture capital funds who participate in the island's new Innovation and Technology Venture Fund.

Hong Kong's Government says it is studying the feasibility of introducing a tax on vacant "first-hand" private residential properties.

Hong Kong's Legislative Council has passed legislation to improve the jurisdiction's tax incentives for research and development spending.

Switzerland's Federal Tax Administration has announced the exchange of information on millions of financial accounts with 75 partner countries.

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.

The Swiss Government has published guidance on the legislation that brings into force the recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law.