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Switzerland and the Netherlands have signed a protocol to their double tax agreement that will bring it into line with international standards.
The European Commission has announced that listed companies that prepare consolidated financial statements using IFRS Standards will be required to tag their primary financial statements using the IFRS Taxonomy for financial years starting on or after January 1, 2020.
During a webcast on June 11, the OECD provided a technical update on its work to develop new, modernized international tax rules for the digitalized economy.
The Austrian Government announced on April 3, 2019, a package of tax measures aimed at the digital economy, including a five percent tax on revenue derived from the sale of digital advertising services and the removal of the low-value VAT exemption threshold.
On March 25, 2019, the Danish Tax Ministry announced that it is studying ways in which the tax system can be adapted to new forms of employment and ways of working, with an emphasis on technological developments.
Indonesia's Ministry of Finance has confirmed that online marketplaces and sellers must comply with VAT and income tax obligations set out in Indonesian in Regulation Number 210/PMK.010/2018 from April 1, 2019.
Tax-News.com: Legislation to reduce Australia's small business tax rate received Royal Assent on October 25.
Tax-News.com: Estonia has topped the Tax Foundation's International Tax Competitiveness Index for the fifth successive year, being deemed to have the "best tax code in the OECD."
Tax-News.com: Benjamin Diokno, the Philippines' Budget and Management Secretary, says the Government should secure the passage of all the remaining comprehensive tax reform bills within the next two months.

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