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A number of offshore jurisdictions such as the Cayman Islands, the British Virgin Islands (BVI) and Bermuda have introduced economic substance laws.

On April 18 2019, the Central Board of Direct Taxes (CBDT) issued a public consultation report, laying down its proposal for attribution of profits to a permanent establishment (PE) in India. The report is India's first attempt to codify rules on attribution of profits to a PE.

Israel's Finance Ministry and tax authority announced in the last week of April that they intend to introduce a digital sales tax (DST) that may reap some $280 million for the treasury. The tax authorities will be working on a tax on the local sales turnover of foreign digital companies in Israel.

Enforced in 2015, the Italian patent box regime is an optional tax benefit allowing reduced tax for income arising from the direct or indirect use of IP assets by companies and commercial entities performing research and development activities.

On February 22 2019, Luxembourg's tax authority issued an administrative circular to clarify new rules surrounding permanent establishments. The Luxembourg law includes measures that amend the domestic definition of a PE to apply where a double non-taxation situation can arise under a tax treaty.

Unlike many jurisdictions, Maltese employers are not obliged to provide a private workplace pension to their employees.

The Netherlands is renewing and revising its practice regarding advance tax rulings (ATRs) and advance pricing agreements (APAs). The Dutch government expects that these renewed Dutch ruling practice shall take effect July 1 2019.

New Zealand's government has rejected the recommendation of its tax working group (TWG) that New Zealand introduce a capital gains tax (CGT). Announcing the government's decision, Prime Minister Jacinda Ardern acknowledged that while she personally saw merit in introducing a CGT, there was no mandate to proceed with introducing a CGT.

In Norway, the GAAR is non-statutory, and the rule has been largely developed by the Supreme Court.