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International review for November 2021

Speed read
In this month’s article my final of the year I review some of 2021’s key international tax developments and consider what’s in store for these next year. 2021 has been a significant year for global tax reform. Most notably political agreement was reached on the OECD’s BEPS 2.0 proposals for taxation of the digital economy and there were also significant gains for tax transparency in the EU through its public country by country reporting rules and the implementation of DAC 6 reporting. However US tax reform following Biden’s election as president has faced numerous challenges due to the political reality in both the House and Senate. The Democrats narrow margin of control has resulted in substantial changes to a number of tax provisions and the removal of a number of proposals favoured by some Democrats. The political and tax landscape could change further...

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