The European Free Trade Association (Iceland, Liechtenstein, Norway, and Switzerland) and the Mercosur group of countries (Argentina, Brazil, Paraguay, and Uruguay) concluded in substance a broad-based free trade agreement at the tenth round of negotiations from August 20 to 23, 2019.

On September 6, 2019, the Dutch Ministry of Finance announced proposals to reforms the tax rules for savings income.

Following the release of the 2020 Budget, the Indonesian Government has explained in greater detail its plans to reform the tax code to foster increased investment by foreign and domestic businesses.

The Philippines' House of Representatives on September 9, 2019, approved two bills to overhaul the rates in place on financial services and passive income.

On September 16, 2019, the United States Internal Revenue Service announced the mailing of a time-limited settlement offer for certain taxpayers under audit who participated in abusive micro-captive insurance transactions.

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.

The New Zealand Government has announced that it will adopt two tax incentives proposed by the Tax Working Group: a deduction for "feasibility expenditure" for businesses, and relaxed loss continuity rules.

Algeria has released its draft Budget Law for 2020, including proposals for a number of tax reliefs.

The OECD has announced that the next Tax Talks webcast will be held on October 9. It will update stakeholders on its work to develop new international tax rules.

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.

Caribbean territory Trinidad and Tobago announced changes to corporate tax breaks in its 2020 Budget, in which it committed to clear the almost TTD4.5bn (USD664m) in unpaid VAT refunds.

On October 9, 2019, the British Virgin Islands International Tax Authority has finalized rules governing the application of the territory's new economic substance requirements, which became effective from January 1, 2019.

On November 1, 2019, the presidential campaign of United States Senator Elizabeth Warren (D-MA) published plans for a system of universal Medicare that will be partially funded by tax increases on large corporations and wealthy individuals, as well as by stricter anti-tax avoidance rules.

On October 23, 2019, Slovenia's National Assembly adopted a package of tax measures which includes changes to corporate, personal, and capital gains taxes.

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."

The Korean Government has announced that the 2019 Tax Revision Bill was enacted on January 6, 2020, with a number of new measures added to the existing proposals.

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.

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.

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.

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.

Mauritius has published in its Official Gazette legislation to enact measures announced in the territory's latest Budget, contained in The Finance (Miscellaneous Provisions) Act 2019.

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.

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.

The Governments of France and the United States are reportedly close to settling a dispute surrounding France's digital services tax.

On September 5, 2019, the Government of the Czech Republic received from the Ministry of Finance draft legislation for the introduction of a temporary digital services tax, which was first announced in April 2019.

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 September 17, 2019, Dutch State Secretary for Finance Menno Snel presented the Government's 2020 Tax Plan to the House of Representatives. It includes revised plans for corporate tax cuts.

Many US states will begin to impose sales and use tax obligations on remote sellers and marketplace facilitators from October 1, 2019, largely in response to the United States Supreme Court's landmark decision in the Wayfair case.

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.

The Austrian Ministry of Finance has published guidance in English regarding the Digital Tax Act 2020, which was approved by the upper house of the Austrian parliament on October 10, 2019, and which applies to the provision of digital advertising services from 2020.

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.

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.

In a new report for G20 ministers, the OECD has provided an update on its work to tackle tax base erosion and profit shifting relating to multinational businesses.

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.

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

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.

The European Commission has published its annual taxation trends report.