International tax reform remains in a state of flux. While efforts to resolve the known challenges of the digitalised, globalised, economy become more urgent, making genuine progress appears to be ever more difficult. In addition, different (and potentially harder) issues are emerging and coming to prominence. The Covid-19 pandemic has altered some key dynamics in the global economy, and augmented others, whilst the pace of technological advancement continues. The economic complications arising from addressing climate change and energy transition, workforce mobility and migration, and even greater digitalisation, will all demand an international response on tax, at a time when there is renewed emphasis on the importance of domestic financial affairs and national borders.
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International tax reform remains in a state of flux. While efforts to resolve the known challenges of the digitalised, globalised, economy become more urgent, making genuine progress appears to be ever more difficult. In addition, different (and potentially harder) issues are emerging and coming to prominence. The Covid-19 pandemic has altered some key dynamics in the global economy, and augmented others, whilst the pace of technological advancement continues. The economic complications arising from addressing climate change and energy transition, workforce mobility and migration, and even greater digitalisation, will all demand an international response on tax, at a time when there is renewed emphasis on the importance of domestic financial affairs and national borders.
If you are not a subscriber, subscribe now to read this content.
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