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  • The OECD's indirect tax unit has managed to make the lives of tax professionals simpler as countries have implemented the International VAT/GST Guidelines over the past year.
  • Tomas Balco's first year at the OECD has been a tough one, but he has shone through some of the toughest projects assigned to him in his first year as head of the transfer pricing unit.
  • The EU's most feared woman on state aid investigations has not strayed from dealing with unfair tax competition by member states and multinationals, but there were hints of her softening her stance – a little.
  • Tax Relief looks back more than 2,000 years to find the tax aspects of Christmas.
  • Editor Joe Stanley-Smith looks back on the events of 2018.
  • The June 21 decision by the US Supreme Court in South Dakota v Wayfair Inc that overturned, by a 5-4 majority, the previous leading case of Quill Corp v North Dakota has a significant effect on sales taxes within the US. But should businesses outside the US also be very concerned, given that some initial commentary suggested that this would result in a rapid change of the definition of permanent establishment?
  • Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.
  • President Cyril Ramaphosa is grappling with the task of resetting South African tax policy. The South African leader has taken on allegations of corruption in the tax authority and vowed a renewed strategy for economic growth.
  • Mahathir Mohamad became the first world leader ever to repeal a national VAT or GST system in 2018.
  • The past year has been "extremely important" for China's tax administration, which has delivered numerous reforms, Wang Jun tells International Tax Review.