Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, looks back in the OECD's work on 2018 and the tax challenges of the digital economy.
Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.
Olga Bondar (Grant Thornton) considers the impending fundamental change to how VAT is to be reported.
Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.