The United States Senate has approved protocols to four existing bilateral double tax avoidance treaties that have been pending in the chamber for as much as a decade.

Officials from Vietnam's General Department of Taxation (GDT) are to focus on challenging tax avoidance and evasion involving corporate groups, with an especial focus on transfer pricing.

On July 16, 2019, the United States Internal Revenue Service announced the publication of additional information to help taxpayers meet their filing and payment requirements in respect of the Section 965 transition tax on untaxed foreign earnings.

Costa Rica's Attorney General has released an opinion confirming that legislation providing for exemptions under the sales tax regime, which was replaced with VAT from July 1, 2019, remain in force and valid under the VAT regime.

The newly elected President of the European Commission, Ursula von der Leyen, who was formerly Germany's defense minister, has proposed the introduction of a new Carbon Border Tax, which would be included in a new "Green Deal for Europe" she has promised to deliver within her first 100 days in office.

The OECD has requested stakeholders' input on the dispute resolution processes in place in Andorra, Anguilla, Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, the Faroe Islands, Macau (China), Morocco, and Tunisia.

Indonesia's Ministry of Finance is preparing a legislative response to ensure the collection of VAT on electronically supplied services to Indonesian consumers.

The Slovenian tax authority announced on July 9, 2019, that it will increase tax compliance checks on companies carrying out certain services for foreign e-commerce platforms to ensure they are charging VAT when required.

On July 16, 2019, the Polish Government adopted draft legislation to reduce the lowest personal income tax bracket by one percent to 17 percent.

Opposition lawmakers in Romania have tabled new Bill B317/2019, which would reduce the headline VAT rate from 19 percent to 16 percent beginning next year.

Legislative proposals are being considered in Brazil's bicameral legislature to replace Brazil's various indirect taxes and social security contributions with a value-added tax and an additional, federal tax on certain supplies.

The New Zealand Government has announced proposed legislative changes to its new research and development tax incentive to ease the requirements for not yet profitable businesses to access immediate tax relief.

The Government of Seychelles has launched a consultation to seek views on an overhaul to the territory's business tax regime, with a new regime proposed to be implemented from 2020.

The United States Senate could soon approve ratification of four long-pending double tax avoidance treaty protocols.

The OECD and Brazil's Receita Federal issued a joint statement at an event on July 11, 2019, to present the outcomes of a 15-month work program carried out by OECD and the RFB on Brazil's transfer pricing rules and the options for aligning them with the OECD's guidelines.