Malta's Commissioner for Revenue on January 2, 2020, issued a single set of guidelines on the automatic exchange of financial account information.

Estonia has topped the Tax Foundation's International Tax Competitiveness Index for the fifth successive year, being deemed to have the "best tax code in the OECD."

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.

Belgium's Council of Ministers has approved a draft law that would temporarily treat the United Kingdom as a member of the European Union for Belgian tax purposes should the UK leave the EU having failed to agree any withdrawal arrangements.

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 18, 2019, the Belgian Federal Public Finance Service announced that start-up companies can request accelerated refunds of value-added tax credits from January 1, 2020.

On March 18, 2020, the Belgian tax authorities announced the postponement of various value-added tax filing and payment deadlines to support companies during the coronavirus crisis.

On March 29, 2020, the Belgian tax authority announced that value-added tax refunds will be accelerated for all declarations relating to the month of February 2020.

On April 29, 2020, the Belgian tax authority announced changes to the deadline for the submission of annual corporate tax declarations due to the COVID-19 crisis.

During a January 7, 2018, debate in the UK House of Commons, UK lawmakers discussed the country's plans to leave the EU, its customs union, and value-added tax area.

In a new report, the OECD has drawn attention to criminal activity in free trade zones, which typically offer tax privileges and lighter regulation, highlighting that they may be unintentionally fostering growth in counterfeit goods.

Switzerland is to amend its domestic framework for the automatic exchange of information, in line with recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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.

In a new report, the OECD has drawn attention to criminal activity in free trade zones, which typically offer tax privileges and lighter regulation, highlighting that they may be unintentionally fostering growth in counterfeit goods.

The United Arab Emirates's amended excise tax regime entered into force on December 1, and now covers sweetened drinks and electronic smoking devices and liquids.

Australia's free trade agreements are being widely used by Australian businesses, according to a new report commissioned by the Government.

The OECD has reported on the progress achieved to improve tax transparency internationally under the new Common Reporting Standard (CRS), ahead of the meeting of G20 finance ministers in Fukuoka, Japan.

South Korea's Government has announced that it will provide tax relief to small and medium size businesses that have been affected by Japan's decision to remove 159 South Korea products from its export "white list."

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HM Revenue and Customs (HMRC) has automatically registered 95,000 businesses for its simplified import procedures, allowing most UK traders up to six months to pay import duties and submit customs declarations, if the UK leaves the EU without a deal on October 31, 2019.

On November 5, 2019, the UK Government released the synthesized text of the Luxembourg-UK double tax agreement, as modified by the BEPS multilateral instrument.

The main UK opposition party Labour has set out its plans for tax reform, in a manifesto released on November 21.

The Conservative Party in the UK has won an outright majority in elections held on December 12, 2019.

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

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

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.

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.

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.

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.

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.

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 Isle of Man Government has committed to enhancing the effectiveness of arrangements to share "beneficial ownership" information with the United Kingdom.

More than 20 jurisdictions have signed up to a pilot project to exchange data held on beneficial ownership registers and registers of trusts, according to UK Chancellor George Osborne.

Estonia has topped the Tax Foundation's International Tax Competitiveness Index for the fifth successive year, being deemed to have the "best tax code in the OECD."

The Australian Taxation Office has announced that it is expanding its data matching program to focus on information it receives from partner organizations on shares held by taxpayers.

The Australian Taxation Office has issued an e-brief on how companies can assess if they are required to submit a reportable tax position schedule.

The Australian Taxation Office has explained how its Early Intervention Strategy helps it to identify tax agents at risk of non-compliance.

The Australian Taxation Office has issued guidance on how employers can prepare for end-of-year reporting under the new Single Touch Payroll system.

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.

HM Revenue and Customs has written to VAT-registered businesses that trade with the EU, advising them on how to prepare for changes to customs, excise, and VAT in the event of a no-deal Brexit.

The Irish Revenue has updated its Tax and Duty Manual on the taxation of non-resident landlords to clarify a number of obligations.

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

The Swiss Federal Council has launched a consultation on a proposed new Ordinance on the International Automatic Exchange of Information in Tax Matters.

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

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.

The provisions of the EU's second Anti Tax Avoidance Directive will become effective in all member states from January 1, 2020.