M&A is on the up, particularly in emerging markets, such as China, Colombia and Mexico. Taxpayers expect to complete more divestitures but there are still issues for them to negotiate. This year's annual M&A supplement provides useful tips for negotiating the tax implications of M&A globally.
The companies have criticised proposals for the gig economy, while the UK and EU VAT gaps have fallen in percentage terms, and ITR speaks to a European Commission adviser about its VAT reforms.
The UN may be set to assume a global role in tax policy that would rival the OECD, while automakers lobby the US to change its tax rules on Chinese materials.
Companies including Valentino and EveryMatrix say the early adoption of EU public CbCR rules could boost transparency of local and foreign MNEs, despite the short notice.
