Switzerland's Federal Tax Administration has announced the exchange of information on millions of financial accounts with 75 partner countries.

The Czech Republic will be permitted to use the new generalized reverse charge mechanism from January 1, 2020, until June 30, 2022.

On October 7, 2019, the Dutch Government announced the launch of a consultation on the 2020 edition of the list of low-tax jurisdictions for the purposes of enforcing existing and forthcoming anti-avoidance legislation intended to tackle base erosion and profit shifting.

On October 1, 2019, the German Federal Cabinet approved financing of EUR54bn (USD59bn) for the Climate Protection Program 2030, which includes the introduction of carbon pricing, as well as other tax measures intended to encourage the use of cleaner forms of transport.

Lawmakers in Panama have endorsed the launch of a new general tax amnesty, included in Bill 78.

Costa Rica introduced a simplified VAT compliance regime for agricultural businesses and their services providers from October 1, 2019.

On October 1, 2019, New Zealand's Inland Revenue began offering to SMEs and individuals a simplified tax ruling process that is shorter and cheaper.

The OECD has announced that the next Tax Talks webcast will be held on October 9. It will update stakeholders on its work to develop new international tax rules.

Japan's sales tax rose from eight to 10 percent on October 1, 2019, following two previous delays to the hike.

Algeria has released its draft Budget Law for 2020, including proposals for a number of tax reliefs.

Brazil's Government must overcome a number of challenges, including assuaging the concerns of state authorities, if it is deliver on its plans to overhaul the country's complex indirect tax system.

Zambia announced that it will retain value-aded tax but strengthen its administration and make changes to the tax environment for mining companies in the 2020 Budget, released on September 27, 2019.

The Swiss Federal Council will bring into force legislation on the implementation of recommendations made by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On October 1, 2019, the United States Treasury Department and the Internal Revenue Service announced a relief for certain US persons that own stock in certain foreign corporations.

In a letter dated August 8, 2019, the Russian Federal Tax Service amended the rules for non-resident holding companies to be considered as the beneficial owner of Russia-sourced income.