India's Central Board of Direct Taxes has launched a new consultation on proposals to amend Article 7 of India's double tax treaties on permanent establishment, and rule 10 in the Income Tax Rules, 1962, to establish a formula to bring within the charge to Indian tax a proportion of profits of a multinational deemed to have a significant digital presence in India. The country is considering using a formulary apportionment approach, akin to that proposed under the EU's Common Corporate Tax Base initiative.

During its 35th meeting, India's GST Council approved changes to GST filing requirements and deadlines, and approved the introduction of an electronic invoicing system,

India has published in its Official Gazette legislation to give effect to tax announcements in the 2019-20 Budget.

India will launch its legacy dispute scheme starting September 1, 2019.

India has again extended the due date for furnishing the annual GST return and reconciliation statement for the 2017-18 fiscal year.

As of September 1, 2019, India introduced an obligation for tax to be deducted at source at a two percent rate if a taxpayer's cash withdrawals totaled INR10m (USD138,350) or more in the previous year.

India's Ministry of Finance has released a new Notification that sets the "tolerable range" for arm's length dealings.

The Indian Government on September 20, 2019, announced that it will reduce the rate of corporate tax to 22 percent, from 30 percent. New domestic manufacturing ventures will benefit from a 15 percent rate.

India's GST Council agreed a number of changes to the country's goods and services tax regime, at its meeting on September 20, 2019.

Local authorities in India have been instructed to draw up lists of taxpayers that have filed fraudulent or potentially fraudulent requests for input tax credits and where appropriate share this information with other state authorities.

The Dutch Ministry of Finance announced on February 1, 2019, that the work-related costs scheme will be improved from 2020.

The Dutch Government has confirmed that a registry of ultimate beneficial owners of companies will enter into force in the Netherlands from January 2020.

Switzerland and the Netherlands have signed a protocol to their double tax agreement that will bring it into line with international standards.

On the same day the Court ruled against Fiat's appeal, the EU General Court has decided that Starbucks was not in fact granted a selective tax advantage in a Dutch tax ruling, contrary to a European Commission conclusion.

The European Commission has asked the Netherlands to amend taxation rules that it says amount to obstacles to the cross-border transfer of pensions.

From January 1, 2020, sole proprietors in the Netherlands will be required to use new value-added tax identification numbers.

The UK Government on January 6, 2020, released the synthesized text of the 2008 Netherlands-UK double tax agreement, as modified by the BEPS multilateral instrument.

On January 11, 2020, Dutch Minister of Finance Wopke Hoekstra informed the House of Representatives about the Government's plans to restructure the tax authorities.

The Dutch Ministry of Finance has announced that around 24,000 small traders will be able to defer their wage tax declarations this year due to problems with the Government's new online portal for businesses.

On March 17, 2020, the Dutch Ministry of Finance announced that the Government has adopted a package of measures intended to protect the economy from the coronavirus epidemic, including several tax changes.

The UK Conservative Party has agreed to consider reducing the rate of Air Passenger Duty for airports in Northern Ireland after agreeing a coalition government with the Northern Ireland's Democratic Unionist Party party.

The Hong Kong Financial Services Development Council has released a report calling for the Government to expand its tax treaty network, in particular with countries that have growing aviation industries.

The European Commission has concluded that an exemption for transfer and transit passengers from the Irish air travel tax was in line with EU state aid rules.

Irish Prime Minister Leo Varadkar has suggested that there could be an EU-UK customs union after Brexit.

The European Commission and the Swiss Federal Council have each approved proposals to link their emissions trading systems, meaning formal signature of a new agreement could take place by the end of the year.

German Economy Minister Brigitte Zypries has said that Germany's air passenger tax is damaging the country's aviation industry and should be scrapped.

The WTO's Dispute Settlement Body has formally endorsed the Appellate Body's decision to reverse a previous panel ruling that a tax break provided by Washington State to Boeing is a prohibited subsidy.

A number of proposed tax changes intended to boost Dutch competitiveness and combat tax avoidance have been included in the official agreement between the four parties forming the next Government of the Netherlands.

Members of the European Parliament have preliminarily agreed to continue with the aviation industry's current treatment under the EU's emissions trading scheme to allow for the development of a new industry-specific carbon tax arrangement.

A new study by PwC has concluded that abolishing Germany's flight ticket tax would provide a substantial boost to the German economy.

The European Council on November 10 authorized the signing of an agreement with Switzerland to link their emissions trading systems.

Environmental tax revenue as a percentage of Germany's overall tax take has fallen to its lowest level in more than 20 years, according to the country's statistical agency.

Indonesia is to hike its air departure tax for Soekarno-Hatta Airport, by far the country's busiest, from March 1.

An environmental tax on air travel was introduced in Sweden on April 1, 2018.

Barbados's new government has issued a new Budget that would raise corporate and income tax rates, repeal the National Social Responsibility Levy and road tax and make other value-added tax and levy changes.

The Dutch Government has begun a public consultation exercise on plans to introduce a new tax on air travel by 2021.

The Swiss Federal Council is consulting on proposed changes to the CO2 Ordinance, which would link the Swiss and EU emissions trading systems.

On May 28, 2019, Dutch State Secretary for Finance Menno Snel issued an update on the Government's 2019 fiscal agenda, which includes an outline of tax legislative proposals that the Government intends to submit to parliament in the remainder of the year.

Indonesia's Ministry of Finance is preparing a legislative response to ensure the collection of VAT on electronically supplied services to Indonesian consumers.

The newly elected President of the European Commission, Ursula von der Leyen, who was formerly Germany's defense minister, has proposed the introduction of a new Carbon Border Tax, which would be included in a new "Green Deal for Europe" she has promised to deliver within her first 100 days in office.

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.

The Austrian Ministry of Finance has announced its decision to proceed with personal income tax cuts.

On March 23, 2020, the Turkish Government published a resolution in the official gazette to temporarily reduce the rate of VAT on air passenger transport to one percent.

A new tax treaty incorporating the latest international tax standards was signed by France and Luxembourg on March 20.

The UK tax agency, HM Revenue and Customs, has released new guidance on its policies concerning cost-sharing groups following rulings from the European Court of Justice on their VAT treatment.

International tax developments could have a negative impact on Luxembourg's tax revenues and economy, the International Monetary Fund has said in its latest Luxembourg country report.

Belgium, Denmark, and Germany have the highest personal income tax burdens, at over 35 percent, among OECD countries, according to the latest OECD Taxing Wages report, which says that just over half of countries made small increases to their average personal tax rates last year.

The Government of Luxembourg has published in its Official Gazette the law for the introduction of the new intellectual property tax regime.

Bill of law no. 7278, providing for the implementation of new value-added tax grouping rules in Luxembourg, entered into force on July 31, 2018. The bill was approved by parliament on July 26.

On December 18, 2018, Luxembourg's parliament approved legislation that will implement the European Union Anti-Tax Avoidance Directive.