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Japanese businesses are nervous that public pressure could again postpone an increase to the consumption tax rate, further delaying the overhaul of the tax system that they want.

A year after the release of the Paradise Papers, some politicians, tax justice campaigners, and legal professionals believe too little has changed. Actions beyond the BEPS project may be necessary, says one MP.

Jurisdictions are beginning to create 'synthesised texts' to help taxpayers understand how the OECD's multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

The second year of the Trump administration has been predictably unpredictable. President Donald Trump set out to overhaul US trade and didn't mind insulting old friends to do so.

The OECD is taking too long to reach a global agreement on how to tax the digital economy and the European Union's proposals are too broad, say the governments wanting a solution today.

This year has been a momentous when considering what the OECD's Centre for Tax Policy and Administration has achieved. Many aspects of the BEPS project have come to fruition even though nobody thought it was possible just a few years ago. But Pascal Saint-Amans says it almost feels like business as usual

The standard for the automatic exchange of tax information (AEOI) is now in operation across the world, and it's Monica Bhatia's team at the OECD Global Forum that has been driving the initiative, as well as growing the number of member countries and driving forward transparency initiatives that have the potential to go beyond taxation.

New technologies are transforming tax, whether it’s how taxes are collected or what can be done to crack down on evasion. Businesses are eying a more cost-efficient future, while others fear the loss of jobs will hit state finances and call for a tax on robots.

To say it’s been a busy year for tax disputes in the US would certainly be an understatement. During 2018, the courts have made crucial decisions in cases including Altera, Amazon, Medtronic and Wayfair.

Pierre Moscovici has been a regular in the Global Tax 50 since he joined the European Commission (EC) as its chief of tax policy in 2014.