Milan's Public Prosecutor's Office has launched an investigation into whether Netflix owes tax in Italy, Italian daily Corriere Della Sera reported October 3, 2019.

Tax officials in Armenia are to receive support from the Italian Revenue Agency to implement initiatives to tackle tax base erosion and profit shifting.

Switzerland and Italy are to amend the customs status of the Italian enclave of Campione d'Italia.

On January 31, 2020, the Italian Revenue Agency released instructions on how companies, individuals, corporate groups, and partnerships can comply with their tax return filing obligations during 2020.

On February 10, 2020, the Italian tax agency commenced a short consultation on the rules surrounding the patent box self-assessment regime.

On March 4, 2020, the Italian tax authority published English language versions of the annual value-added tax form for 2020, together with instructions.

On March 12, 2020, the Italian Revenue Agency announced the suspension of its audit activities in light of the COVID-19 outbreak.

New Zealand's opposition National Party has released its plans for tax reform, announcing it would review whether to lower the corporate tax rate.

On September 16, 2019, the German conservative parties, the Christian Democrats and the Christian Social Union, published a report calling for reform of environmental taxes and levies to help Germany achieve its emissions reductions targets.

New Zealand has released a new consultation on proposals to further clarify the deductibility of holding costs (rates, interest, insurance, etc.) where land that is subject to tax on sale is used privately while it is held.

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."

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.

The Government of Ukraine has announced plans to introduce a special tax regime for certain intellectual property income.

New Zealand's Inland Revenue Department has announced the launch of a consultation on potential reforms to improve the goods and services tax regime.

The German Cabinet has approved a proposal to reduce the rate of value-added tax on electronic publications. The rate is expected to drop from January 1, 2020.

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.

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.

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.

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.

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.

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

The European Commission has published its annual taxation trends report.

Malta has enacted rules removing the bias in favor of debt financing by creating a notional interest deduction for equity financing.

Appleby, the offshore law firm, has spoken out against recent media coverage, which implies but does not allege that there is wrongdoing in the papers recently exposed that include information on its clients' tax affairs.

Malta's tonnage tax scheme has been conditionally approved for a period of 10 years by the European Commission under EU state aid rules.

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 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.

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.

On January 10, 2018, the Belgian Ministry of Finance reminded taxpayers letting and leasing certain real estate that they can opt in to the value-added tax regime.

On February 14, 2019, the General Court of the European Union annulled the European Commission's decision that the Belgian tax regime relating to the excess profit of multinational companies is contrary to EU law.

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.

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.

On January 20, 2020, the Dutch Ministry of Finance announced the list of countries with which the Netherlands intends to negotiate new or amended double tax treaties in 2020.

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

On January 24, 2020, the European Commission issued formal notices to numerous European Union member states with regards to lapses in the implementation of various EU anti-tax avoidance directives.

On February 19, 2020, German Finance Minister Olaf Scholz issued a statement to say that he remains "committed" to the introduction of a financial transactions tax at European Union level along the same lines as that proposed by the German Government last month, despite opposition from within the EU, notably from Austria.

China intends to implement numerous changes to its trade tariffs from January 1, 2018, to ensure domestic businesses have access to inputs and equipment and to implement changes in prior international agreements.

Hong Kong has newly signed an agreement with France to automatically exchange country-by-country reports filed by multinationals.

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.

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

On June 14, 2018, Hong Kong's Inland Revenue Department released guidance on the tax obligations of landlords.

Switzerland's agreements for the automatic exchange of financial account information with Hong Kong and Singapore have entered into force.

The Swiss Federal Council will bring into force legislation on the implementation of recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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

The Swiss Government has welcomed Switzerland's removal from the EU's list of non-cooperative tax jurisdictions, and said that the country meets and implements international tax standards.

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.

Switzerland and the EU are to link their emissions trading systems from next year, after the Swiss Federal Council approved revisions to the country's Ordinance on the Reduction of CO2 Emissions.

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.