The Swiss Government has published guidance on the legislation that brings into force the recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

The OECD has released guidance on new information reporting obligations for territories that levy no or only nominal rates of corporate tax, as part of its work on BEPS Action 5, covering harmful tax practices.

On October 9, 2019, the British Virgin Islands International Tax Authority has finalized rules governing the application of the territory's new economic substance requirements, which became effective from January 1, 2019.

Members of the European Parliament (MEPs) have called on EU member states to agree proposals that would require the public disclosure of country-by-country (CbC) reports, to reveal the taxes paid by multinationals.

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.

On October 23, 2019, the Commissioner of the South African Revenue Service launched the re-established Large Business Centre, which aims to bring about higher levels of voluntary tax compliance among large taxpayers.

Chile's tax agency on October 21, 2019, announced that it will waive penalties, interest, and surcharges for value-added taxpayers who file September 2019's monthly return by the end of the month.

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".

On October 22, 2019, the Swiss Federal Finance Department uploaded a series of publications concerning the value-added tax rules for those participating in and organizing sporting events.

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.

Tax agencies from 31 countries discussed the ways they are using data analysis tools to improve tax enforcement and administration, at the first meeting of the IOTA Forum on Tax Debt Management, held in Prague, Czech Republic, On October 1-3, 2019.

Mauritius has welcomed recognition from the EU that the territory has made appropriate changes to its corporate tax regime to remove harmful elements.

Costa Rica's Ministry of Finance has released a statement clarifying its decision to exclude a number of territories with low effective income tax rates from its list of non-cooperative territories.

The IMF has said that a top priority for Mexico should be to raise non-oil tax revenues while making the tax system more progressive.

The Swiss Government has welcomed Switzerland's removal from the EU's list of non-cooperative tax jurisdictions, and said that the country meets and implements international tax standards.