Tax officials in Armenia are to receive support from the Italian Revenue Agency to implement initiatives to tackle tax base erosion and profit shifting.

The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020.

Turkey will increase taxes on higher earners and introduce a new tax on digital services.

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

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.

On November 18, 2019, the German Ministry of Finance published a question and answer section on its website to clarify the role of a new special unit within the tax authority designed to detect cases of tax fraud more quickly.

UK Prime Minister Boris Johnson has announced that his party intends to cancel a planned cut to the corporate tax rate, which was scheduled for April 2020.

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.

Nine EU member states have called on the European Commission to draw up proposals for an EU-wide aviation tax.

On November 15, 2019, Luxembourg's Council of Ministers approved a protocol to the 2018 double tax treaty with France, making changes to the way cross-border workers are taxed.

New Zealand is to introduce GST on low-value goods sold by overseas retailers from December 1, 2019. The obligation to collect New Zealand GST will apply to those offshore businesses who supply at least NZD60,000 of low-value goods – those worth up to NZD1,000 – per year.

The EU's Competitiveness Council is to meet on November 28, 2019, to agree a general approach on a legislative proposal to release to the public information on multinational enterprises' tax affairs.

The OECD is seeking input from taxpayers on dispute resolution mechanisms in place in Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, the United Arab Emirates, and Vietnam, as part of follow-up work under BEPS Action Plan Action 14.

On November 12, 2019, a law was published in the official gazette of Costa Rica which ratifies the updated Tax Information Exchange Agreement with the United States.

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.