Representatives from US trade and industry associations have voiced concern about a digital services tax proposal floated during the recent Canadian election which they argue will "impose discriminatory requirements on the digital economy."

The Office of Malta's Commissioner for Revenue has updated guidelines in relation to the Notional Interest Deduction rules.

On November 7, 2019, the Finnish Ministry of Finance issued a proposal to implement a corporate exit tax, which is based largely on the European Union Anti-Tax Avoidance Directive.

The OECD on November 8, 2019, released its plans for a minimum tax on corporate profits, which is one element of a two-pronged approach to solving the tax challenges arising from the digitalization of the economy.

On November 12, 2019, Hungary's Ministry of Finance announced that it has submitted to parliament the seventh and final part of its Economic Action Plan, which includes various tax measures.

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

Panama has extended the filing annual corporate tax filing deadline for certain international trading and group headquarter companies.

Switzerland and the EU are to link their emissions trading systems from next year, after the Swiss Federal Council approved revisions to the country's Ordinance on the Reduction of CO2 Emissions.

The overall tax burden in the European Union relative to GDP rose slightly in 2018, to 40.3 percent, the Eurostat has announced.

The OECD has released further interpretative guidance to give greater certainty to tax administrations and multinational groups on the implementation and operation of country-by-country reporting.

Singapore is to add provisions to draft legislation to enhance the new GST regime for imported services and clarify new rules for virtual currencies.

New Zealand is the easiest place in the world to do business, according to the World Bank's new Doing Business 2020 report, which looks at the simplicity of setting up, operating, and paying taxes in 190 territories around the world.

The OECD has recommended that Colombia pursue value-added tax and income tax reforms to plug revenue leakages and improve the fairness of the tax regime.

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.

On November 1, 2019, the presidential campaign of United States Senator Elizabeth Warren (D-MA) published plans for a system of universal Medicare that will be partially funded by tax increases on large corporations and wealthy individuals, as well as by stricter anti-tax avoidance rules.