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International review: looking back on 2019

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

For my final article of 2019 I decided to recap on some of the interesting developments that unfolded over the past year. Tax has never been higher on the business and political agenda. The OECD’s work on digital taxation has the potential to transform the international landscape but while those discussions continue we have seen refinements to US tax reform EU mandatory disclosure rules taking shape more high-profile EU state aid cases the continued fight against aggressive tax avoidance and supranational efforts to increase tax transparency. It has been another extremely busy year; if you had to ask me 12 months ago to predict the state of the international tax world a year ahead I would not have predicted many of the...

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