Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).
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.