Taiwan's Ministry of Finance has issued an interpretive order which clarifies the application of futures transactions tax in the case of company mergers and acquisitions.

Vietnamese tax officials are undertaking a nationwide push to collect tax debts, with the General Department of Taxation stating that arrears at the end of July 2019 were down 5.7 percent on last year.

The OECD on August 13, 2019, released follow-up reports for Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States on their efforts to implement BEPS recommendations on dispute resolution.

Legislation before Australia's parliament would make company directors liable for a failed company's GST liabilities in certain circumstances.

Switzerland's agreements for the automatic exchange of financial account information with Hong Kong and Singapore have entered into force.

The German Cabinet has approved a proposal to reduce the rate of value-added tax on electronic publications. The rate is expected to drop from January 1, 2020.

On August 8, 2019, the Government of Luxembourg submitted to parliament draft law to implement the requirements of the second European Union Anti-Tax Avoidance Directive (ATAD 2), which tackles hybrid mismatch arrangements.

New Zealand's Inland Revneue Department has said it is to challenge those employers who are currently failing to file their payroll information every payday.

The Irish Revenue has published guidance on the tax compliance obligations that arise from mergers and divisions.

India has published in its Official Gazette legislation to give effect to tax announcements in the 2019-20 Budget.

The German Government has announced proposals that would curb land transfer tax avoidance involving the purchase of properties held by companies.

Georgia's Ministry of Finance has launched a new consultation on value-added tax amendments that are intended to align Georgia's value-added tax law with EU VAT law provisions.

Belgium's tax agency has announced that its MyMinfin portal is now open for multinational taxpayers seeking to correct errors in filed country-by-country reports.

New Zealand and Switzerland have signed a protocol to their double tax agreement that will introduce provisions to prevent treaty abuse and enhance how the countries resolve tax disputes.

On August 5, 2019, the US Department of Justice announced that Swiss bank LLB Verwaltung (Switzerland) AG has agreed to pay a penalty of USD10.6m to resolve a case in which it was accused of helping US clients to conceal income.