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.

On October 16, 2019, the Italian Council of Ministers approved the draft Budget law for 2020, which will prevent an automatic rise in the rate of value-added tax, and includes further measures designed to combat tax avoidance and evasion.

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 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.

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

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 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.

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

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 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.

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.

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

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.

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.

Belgium should look to broaden its tax base to fund labor tax reductions, the International Monetary Fund has said in its annual report for the country.

Hong Kong published two bills in its Official Gazette on December 29 to introduce provisions to counter base erosion and profit shifting and to alter its business tax regime.

Hong Kong has gazetted an ordinance to establish a new two-tier corporate tax regime from April 1, 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.

Hong Kong's Legislative Council has passed legislation to improve the jurisdiction's tax incentives for research and development spending.

Releasing a progress update, the OECD said international efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide.

Switzerland's country-by-country reporting regime meets international standards and the country effectively exchanges the reports it receives with other countries, an OECD peer review has concluded.

The Swiss Government on September 20, 2019, announced that it has exchanged instruments of ratification with the United States to bring into force a Protocol to their double tax agreement.

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.

On October 23, the Swiss Federal Council adopted a dispatch on a protocol to the double tax agreement with Iran, which implements the minimum standards for such agreements.

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 Government has said that from January 31, individuals and legal entitles domiciled in Germany will be able to use an online Swiss application to request a refund of Swiss withholding tax.

The OECD's Global Forum has found Switzerland largely compliant with the international standards on transparency and the exchange of information upon request.

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.

Airbnb has disclosed that it has been contacted by HM Revenue and Customs regarding the application of tax laws or regulations impacting the company's business, adding that some matters "may result in litigation".

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

The OECD has recently launched a new program – the International Compliance Assurance Programme – being spearhead by the Forum on Tax Administration that is aimed at providing assurance to multinationals with regards to their transfer pricing affairs.

Spanish Prime Minister Pedro Sanchez has pledged to reform Spain's corporate tax rules so that companies pay an effective rate no lower than 15 percent.

For the first time, the Commission has presented a comprehensive report on investor citizenship and residence schemes operated by a number of EU member states.

In a letter published on April 29, 2019, the United States National Foreign Trade Council urged the Senate to approve several pending double tax avoidance treaties.

On June 25, 2019, the United States Senate Foreign Relations Committee approved amendments to four double tax avoidance agreements which have been pending in the Senate for several years.

The United States Senate could soon approve ratification of four long-pending double tax avoidance treaty protocols.

The United States Senate has approved protocols to four existing bilateral double tax avoidance treaties that have been pending in the chamber for as much as a decade.

The Canada Revenue Authority is auditing over 750 taxpayers with suspected links to offshore "tax havens" and investigating 20 cases of tax evasion, the Government has said.

The Australian Government is to simplify taxpayers' compliance with rules designed to prevent shareholders from using private company profits without paying tax at their marginal rates.

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.

Releasing a progress update, the OECD said international efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide.

The Australian Government is to implement a new government procurement process that will require the tenderer's tax record to be taken into account.

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 welcomed a significant ruling from Australia's High Court, which enables the tax agency to use information obtained from data leaks, even if leaked from a law firm.

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.