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At the beginning of this year, the Swiss social security administration digitised its social security application processes. The applicable legislation platform of Switzerland (ALPS) has replaced paper applications to establish the appropriate social security treatment of cross-border mobile employees. The introduction of ALPS is part of a project throughout the EU and the European Free Trade Association (EFTA) to share information centrally – the electronic exchange of social security information (EESSI). The electronic exchange of data is stipulated in EU regulations and is mandatory for all member states as of July 1 2019.

On March 29 2018, the Budget Measures Implementation Act (Act) was passed, whereby several of the 2018 budget proposed measures were implemented. At the core of the Act are various interesting fiscal measures and incentives for both businesses and households.

Read this month's special features on Transfer Pricing and Mexico

The work of corporate tax departments over the next 12 months will be dominated by large international changes such as the BEPS project, US tax reform and shifting attitudes toward taxation of the digital economy. Joe Stanley-Smith explores what companies can do to stay ahead of the curve.

The OECD is preparing mandatory disclosure rules (MDRs) to deter some advisers and service providers from actively marketing schemes designed to circumvent the common reporting standard (CRS) reporting requirements. But tax advisers and organisations have raised concerns about the plans.

A new e-commerce tax, tax hikes, and changes to the goods and services tax (GST) regime that may affect MNEs are all highly likely in Singapore’s 2018 budget next week.

The UK Treasury has hinted it may be about to draw up a digital tax on the revenue of tech companies like Facebook and Google. This would put the UK ahead of the EU’s plan to introduce a new system for digital tax.

As part of its effort to cut red tape, the US Treasury Department has singled out the section 385 regulations to be dropped alongside almost 300 tax regulations deemed to be out of date. This is after President Donald Trump called for the Treasury to find ways to reduce the regulatory burden on taxpayers.

Russia has announced the launch of a capital amnesty and a tax-free wind up to allow business to declare assets. President Vladimir Putin has signed off on the plan just as international sanctions are tightening and the country awaits the common reporting standard (CRS) being implemented later this year.

The Philippines is set to implement corporate tax cuts in its drive to become a leading tech hub in Southeast Asia. The Philippine government hopes its bid to overhaul the tax regime will attract more businesses in the long-term.