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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.

From July 1 2019, payments from Poland abroad that are subject to a withholding tax (WHT) regime and exceeding PLN 2 million ($520,000) will be subject to a standard 19%/20% WHT rate.

In January 2019, Romania's General Antifraud Directorate (DGAF) initiated a significant number of operative controls regarding transfer pricing (TP) documentation.

The appointment of Edward Kieswetter as the new Commissioner for the South African Revenue Service (SARS) was announced at the end of March 2019.

In the course of its March 8 2019 meeting, Switzerland's Federal Council took note of an expert board's report and its recommendations for reforming Swiss withholding taxes (WHTs).

A new Brazilian proposal for tax reform, which is extremely important for the country’s development, is under discussion.

Italy has implemented a growth decree designed to encourage research & development (R&D). Hager & Partners' Gian Luca Nieddu and Barbara Scampuddu discuss the key tax implications of the decrees 32 articles.

In April 2019, India implemented GST reform in the real estate sector, seeing rates drop to as low as 1% for some residential sectors. Dhruva Advisors' Ritesh Kanodia and Meetika Baghel discuss the implications for property buyers and developers.