Comprehensive tax reform in the US is a distinct possibility following the recent presidential election, and there have also been regulations published in the US on Subpart F. At the OECD, there has been progress on BEPS Action 14 (dispute resolution). Around the world, there have been changes to the instalment payments regime in Spain, major changes to corporate tax rules in Poland and plans for a new tax authority in the UAE. There has been an important case on PEs in Sweden and progress on a number of proposals at the EU, particularly the CCCTB.
