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

The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

Switzerland and Italy are to amend the customs status of the Italian enclave of Campione d'Italia.

The OECD has provided a progress update on jurisdictions' efforts to comply with the BEPS Action 5 minimum standard, which provides, among other things, for the spontaneous exchange of information on tax rulings between countries.

On December 19, 2019, Luxembourg's Chamber of Deputies approved the Government's Budget for 2020, which among other measures includes important changes to the validity of advanced tax rulings.

Seychelles' new Immovable Property Tax Act, 2019, was enacted on December 27, 2019.

The German Ministry of Finance has outlined a number of tax changes that are due to take effect in 2020 and 2021.

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 December 24, 2019, a law was published in Turkey's official gazette extending a value-added tax exemption for the purchase of machinery and equipment.

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.

The Prime Minister of St Kitts and Nevis and Minister of Finance, Timothy Harris, delivered a "tax-free Budget" on December 12, 2019.

The EU has approved under state aid rules the introduction of a tonnage tax scheme in Estonia and the prolongation of a tonnage tax scheme in Cyprus.

The New Zealand Government has agreed to proposed changes that would allow taxpayers who apply the New Zealand Equivalent to International Financial Reporting Standard 16 Leases (IFRS 16) to follow their accounting treatment to claim tax deductions on certain leases that are classified as tax operating leases.

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.

On December 17, 2019, Nigeria's Federal Inland Revenue Service issued a seven-day notice to tax defaulters and announced that it will soon begin a nationwide tax enforcement campaign in order to pursue those with unpaid taxes.