The Irish Revenue has published guidance on dual-resident companies that explains new rules introduced under the BEPS multilateral convention on tax treaties.

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.

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.

A reversal of recent surges in corporate tax receipts could hit tax revenues and affect the Ireland's longer-term economic position, according to analysis released by the Irish Finance Department.

The Irish Government has published its 2019 Finance Bill, which introduces changes to a number of SME-targeted tax incentives and implements a range of measures announced in this month's Budget.

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

Companies with a tax ruling dating from 2014 from the Irish Revenue have been encouraged to renew these before they expire.

The Irish Revenue has updated its guidelines on requesting Mutual Agreement Procedure assistance in Ireland.

A general election will take place in Ireland on February 8, with Prime Minister Leo Varadkar saying that this date provides a window to ensure a new government is in place ahead of the next European Council meeting in March.

Ireland's governing party Fine Gael has published its election manifesto, which includes proposals to reduce the income tax burden and reform the taxation of SMEs.

The Irish Revenue has updated its guidance on Irish exit tax legislation to reflect changes introduced by Finance Act 2019.

Namibia's Minister of Finance, Calle Schlettwein, has tabled a legislative amendment in parliament that will repeal certain tax incentives attached to Export Processing Zones as well as those aimed at the manufacturing sector.

The Irish Revenue has issued advice on the steps it is taking to help SMEs experiencing cashflow and trading difficulties arising from the impact of the coronavirus.

Switzerland and South Korea have signed a joint declaration on the automatic exchange of tax information from 2018.

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.

The United Kingdom has legislated to stop property developers from using offshore structures in the Crown Dependencies to avoid UK tax on profits.

The Swiss Federal Council has adopted a dispatch on the introduction of the automatic exchange of financial account information with eight jurisdictions.

Jersey has signed a double taxation agreement with the Republic of Cyprus. This is the island's twelfth agreement that meets the international standard for such agreements.

Recently released statistics by Jersey's Government show a steady or improving picture for the financial services sector in 2015.

Pakistan's Finance Minister, Mohammad Ishaq Dar, has directed the Federal Board of Revenue to approach the tax authorities of nine territories about information in the Panama and Bahamas leaks.

The Swiss Federal Department of Finance has launched a consultation on the introduction of the automatic exchange of information in tax matters with a series of other countries.

Jersey has launched a tax amnesty for prior unpaid taxes that will be offered until the end of 2017.

Abu Dhabi Global Market, the low-tax international financial center, is seeking feedback on its proposal to allow the formation of "foundations," a trust-like entity widely used in civil law jurisdictions.

Jersey is consulting on the introduction of a land development charge, to be called the Jersey Infrastructure Levy.

Researchers at the University of Amsterdam have looked at how corporations make use of particular countries and jurisdictions to minimize their tax liabilities.

Turkey is the jurisdiction with the world's most complex tax and accounting requirements, according to a new report by TMF Group.

HM Revenue and Customs, the UK tax authority, has welcomed a ruling in its favor against a contrived tax avoidance scheme involving an entity in Jersey and the Cayman Islands.

Apple, the world's largest taxpayer, has released a statement seeking to debunk claims in media about its tax payments around the world, following coverage in recent days about it seeking tax mitigation arrangements in Jersey due to international tax changes in Ireland affecting its existing tax arrangements.

200 delegates from more than 90 delegations met in Yaoundé, Cameroon, on November 15-17, 2017, for the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes which now includes 147 countries and jurisdictions.

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.

Jersey has become one of only three jurisdictions to ratify the BEPS multilateral instrument to revise tax treaties to counter base erosion and profit shifting.

A further six countries have signed the BEPS multilateral instrument, enabling them to swiftly amend their double tax treaties to incorporate the recommendations put forward by the OECD as part of its base erosion and profit shifting Action Plan.

The OECD has announced that its multilateral convention to implement tax treaty-related measures to counter base erosion and profit shifting will enter into force on July 1, 2018.

Malta has become the latest country to ratify the OECD's multilateral convention to counter base erosion and profit shifting.

The Dutch Government has launched a consultation exercise on plans to review the country's tax treaty policy and to draw up a list of low-tax jurisdictions for the purposes of enforcing incoming controlled foreign company rules.

Switzerland has made its first exchanges under the new international automatic exchange of information framework, the Common Reporting Standard.

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 December 28, 2018, the Dutch Government published in the Official Gazette a list of 21 low-tax jurisdictions. Companies doing business in these territories will face new anti-avoidance measures, intended to tackle tax base erosion and profit shifting.

The Inland Revenue Authority of Singapore has announced that the BEPS multilateral instrument entered into force for several of its double tax treaties on April 1, 2019.

On October 7, 2019, the Dutch Government announced the launch of a consultation on the 2020 edition of the list of low-tax jurisdictions for the purposes of enforcing existing and forthcoming anti-avoidance legislation intended to tackle base erosion and profit shifting.

Revenue Jersey has sought to reassure taxpayers over fears that they will be charged the default effective rate of tax from next January.

Barbados and Turkmenistan have been added to the Netherlands' list of low-tax jurisdictions for the purposes of enforcing certain anti-tax avoidance rules, the Dutch Ministry of Finance announced on December 30, 2019.

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.

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.

The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.

The European Commission has requested that both Austria and Ireland take action to transpose EU-wide interest limitation rules into their respective national laws.

On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code.

The Swiss Government has released new legislation governing Switzerland's application of provisions in its network of double tax agreements.

In a letter to United States Treasury Secretary Steven Mnuchin, the European Council has expressed concern at the lack of action by the US Government to alleviate the compliance burdens of EU nationals and financial institutions with regards to the US Foreign Account Tax Compliance Act.