Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards.

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

On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code.

The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law.

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.

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.

At the tenth plenary meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, five countries signed up to the multilateral convention on mutual administrative assistance in tax matters, and two countries signed up to the BEPS multilateral instrument.

The upper house of the German parliament, the Bundesrat, has rejected certain tax elements of the Government's climate protection plan, including a reduction in value-added tax on long-distance rail travel.

The European Commission has requested that both Austria and Ireland take action to transpose EU-wide interest limitation rules into their respective national laws.

EU member states have been unable to reach an agreement on proposals to release to the public information on multinational enterprises' tax affairs.

Revenue Jersey has sought to reassure taxpayers over fears that they will be charged the default effective rate of tax from next January.

On November 25, 2019, Switzerland and Bahrain signed a double tax agreement that caps maximum withholding tax rates and provides for the exchange of information.

The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.

Citizens from the United Arab Emirates (UAE) will newly be able to claim refunds for the VAT they incur when building their own home.

On November 22, 2019, the United States Internal Revenue Service issued final regulations confirming that individuals taking advantage of the increased gift and estate tax exclusion amounts in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to drop to pre-2018 levels.