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International review for January 2021

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

It’s not quite the start to 2021 that most of us had hoped for with covid-19 continuing to spread at speed resulting in the return of wide-ranging restrictions on our lives and economies. Nevertheless with vaccine rollouts gathering pace we are hopefully starting to see the light at the end of the tunnel. It feels as if a lot has already happened in 2021 and we’ve barely reached the end of January.

US election

At the time of writing my last article a Republican controlled Senate and Democrat controlled House of Representatives seemed likely. However fast forward to 2021 and the Senate will soon be narrowly controlled by the Democrats following the Georgia state runoffs.

But what does this mean for the direction of US tax policy? Well...

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