The UK Government has announced that the expansion of the off-payroll working rules, known as IR35, will be delayed until April 2021, in light of the COVID-19 outbreak.

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.

On March 13, 2020, the German Ministry of Finance announced the relaxation of certain tax payment requirements as part of a package of measures designed to ease the economic impact of the COVID-19 virus.

The Dutch Government will allow taxpayers to defer payments of certain taxes under a new package of coronavirus economic relief measures.

The German Ministry of Finance has adopted a circular including various tax relief measures for businesses affected by the coronavirus outbreak.

The Swiss Government has announced that it will waive interest on late payments of tax, to allow companies to delay their tax payments.

In response to the coronavirus outbreak, the Maltese Government has announced deferrals for the payment of a number of taxes.

New Zealand has enacted The COVID-19 Response (Taxation and Social Assistance Urgent Measures) Bill to support businesses and individuals cope with the COVID-19 outbreak.

The Argentine Government has announced a number of tax-related measures in response to the COVID-19 pandemic.

The UK Government has announced that it will delay ramping up its Making Tax Digital project, in light of COVID-19.

On April 2, 2020, the Dutch Ministry of Finance announced that the rules for requesting tax payment deferrals have been simplified and extended to cover additional taxes.

The Swiss Federal Council has launched a consultation on proposals to close what it says is a loophole in the withholding tax system, in a bid to strengthen the country's debt market.

New Zealand's Inland Revenue Department has set out the range of supports available to businesses in response to the impact of COVID-19.

On April 3, 2020, the Belgian tax authority announced an increase in the credit available for timely advance tax payments to provide businesses and the self-employed a liquidity boost amid the COVID-19 crisis.

The Swiss Federal Council has announced that it will expand a system of guarantees for SMEs to provide support for start-ups during the coronavirus pandemic.

The OECD has launched a review of dispute resolution mechanisms in place in Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, the United Arab Emirates, and Vietnam, as part of follow-up work under BEPS Action Plan Action 14.

On November 22, 2019, the United States Internal Revenue Service issued final regulations confirming that individuals taking advantage of the increased gift and estate tax exclusion amounts in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to drop to pre-2018 levels.

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

The Prime Minister of St Kitts and Nevis and Minister of Finance, Timothy Harris, delivered a "tax-free Budget" on December 12, 2019.

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.