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Burçin Gözlüklü Ramazan Biçer The Turkish National Assembly has recently passed a law ratifying the Convention on Mutual Administrative Assistance in Tax Matters. The OECD has also issued a notification that Turkey is the 88th country to sign the Multilateral Competent Authority Agreement on Automatic Exchange of Information.

Ragna Flækøy Skjåkødegård The Ministry of Finance recently published its letter of notification of the tonnage tax regime to the EFTA Surveillance Agency (ESA), outlining the following alterations in the existing tonnage tax regime:

Raoul Stocker Jacques Kistler The Swiss Federal Department of Finance (SFDF) said on April 10 2017 that the designated Steering Committee of the Swiss Federation and the cantons has successfully concluded the first round of hearings with representatives of the Swiss business community, political parties, and the cities and municipalities, in regard to the so-called Tax Reform Proposal 17, which is replacing Corporate Tax Reform III that was rejected by the Swiss electorate in its proposed form.

Tomasz Michalik Maria Kotaniec In May 2017 the Minister of Finances published a new project of quite fundamental change of the VAT Act. The project introduces a voluntary mechanism of a split payment scheme in B2B relations. The new regulations are supposed to enter into force on January 1 2018. With the split payment, the government aims to reduce VAT fraud and consequently increase tax revenues.

Mark Galea Salomone Donald Vella The guidelines issued in relation to the implementation of EU Council Directive 2014/107/EU of December 9 2014 amending Directive 2011/16/EU as regards to mandatory automatic exchange of information in the field of taxation (DAC2) in Malta and the common reporting standard (CRS) were amended on April 7 2017. Specifically with respect to trusts, the Commissioner for Revenue has introduced clarifications to the guidelines, which the Inland Revenue Department (IRD) has deemed necessary for the purposes of a more correct application of the regulations.

Catherine O’Meara Trevor Glavey Ireland, along with 67 other countries, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on June 7 2017. The key changes to Ireland's double tax treaties (DTTs) that will be made under the MLI are:

Elena Kostovska At the end of March 2017, the German Federal Council approved the protocol amending the tax treaty concluded with FYR Macedonia. The amending protocol was signed by both countries in November 2016 to amend the treaty signed in 2006.

Sandra Benedetto B Jonatan Israel N Since the end of 2016, Chile's already wide network of agreements for the avoidance of double taxation (DTAs) adds a couple of new treaties. These include Japan, Czech Republic and Italy, which are effective from January 1 2017. In addition, from November 2016, the Chile-Argentina DTA was also enacted.

Khoonming Ho Lewis Lu On June 7 2017, the OECD hosted a signing ceremony in Paris at which representatives of 68 jurisdictions, including Wang Jun, commissioner of the Chinese State Administration of Taxation (SAT), signed the G20/OECD BEPS Project's Multilateral Instrument (MLI). This is set to update 1,100 double tax agreements (DTAs) and as a further eight countries have formally expressed their intent to sign the MLI, and an additional 25 plus countries are anticipated to join the MLI by the end of 2017, further swathes of the 3,000 plus DTAs in existence are set for update.

Andra Casu Recently, the Romanian tax authorities have been scrutinising taxpayers' situations very closely. Also, it is worth mentioning that currently, the tax authorities are mainly focused on the large taxpayers, as well as on certain industry areas (such as oil & gas and financial services).