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Continental drift: tax tectonics
Key points
- Digitalisation brings opportunities as well as challenges in tax.
- Globalisation has put established tax rules under great strain.
- Impact of the OECD’s base erosion and profit shifting project.
- Individual countries have taken unilateral action to protect their tax base.
- Technology gives tax authorities new ways to enforce compliance.
- Tax advisers should embrace digitalisation to make their advice more efficient.
As Charles Dickens almost wrote it is the best of times it is the worst of times; it is the age of wisdom it is the age of foolishness; it is the spring of hope it is the winter of despair.
It is difficult to judge living as we are through them how historians will assess the importance of these opening decades of the 21st century. Technological advances global co-operation and interconnectedness impossible to imagine at the beginning of the 1990s accompanied great hope for the future of...
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