The UAE has recently passed legislation to introduce new country-by-country reporting requirements and new economic substance requirements.

On July 11, 2019, France's proposed digital services tax received parliamentary approval, following approval also from the Senate.

On July 5, 2019, Singapore's tax agency released a draft guide that includes proposals for more favorable GST rules for virtual currencies.

The Australian Taxation Office has released a new ruling on how to calculate the effective life of depreciating assets for income tax purposes, in Taxation Ruling (TR) 2019/5, which is applicable from July 1, 2019.

Following its recent election victory, the New Democratic Government in Greece will bring forward legislation for a wide range of tax cuts, including a substantial reduction in corporate tax and value-added tax relief, Prime Minister Kyriakos Mitsotakis announced on July 7, 2019.

The Luxembourg direct tax administration has published a circular including comprehensive guidance for the recently introduced changes to the special tax regime for intellectual property income.

The Inland Revenue Board of Malaysia has released new guidance on restrictions to the deductibility of interest expenses.

On July 3, 2019, the Seychelles Government announced that it has signed an intergovernmental agreement with the United States to implement the requirements of the US Foreign Account Tax Compliance Act.

Brazil has announced that it has removed San Marino from its list of tax havens.

The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.

The EU's new directive on tax dispute resolution mechanisms entered into force on July 1.

On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms.

Zambia has once again pushed back implementation of a sales tax in place of value-added tax, to September 1, 2019.

In a report released for G20 leaders ahead of their meeting in Osaka on June 30-31, 2019, the OECD provided a progress update on its international tax reform work, including on base erosion and profit shifting, and on international tax transparency initiatives.

On June 27, 2019, the General Court of the European Union annuled a decision by the European Commission which found that the Hungarian advertisement tax was incompatible with the EU state aid rules.