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Amazon re-enters the Global Tax 20 after it shared the top spot with Starbucks and Google in 2013. This time it's for being a lobbying superpower in the US.

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.

Akhilesh Ranjan is a significant person in the global discussions on BEPS deliverables and the debate on how to tax digital businesses, and is leading India's charge toward a 2019 direct tax reform.

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.

Chinese governmental authorities remain supportive of rational, well-ordered and healthy outbound investment. Michael Wong, Joseph Tam, Karen Lin, Cloris Li and Alan O’Connor look at key domestic tax and regulatory measures implemented to enhance the competitiveness of Chinese outbound investment on the global stage, including under the Belt and Road Initiative (BRI).

The adoption of IFRS 9 (financial instruments) in Hong Kong represents a substantial change to the financial reporting of banks. Its adoption could give rise to unforeseen tax implications during the transition and future periods. Darren Bowdern, Johnson Tee, Matthew Fenwick and Malcolm Prebble outline the potential tax implications in Hong Kong.

John Gu, Chris Mak and Fiona He explore the key tax issues and considerations of China inbound M&A deals, especially in the education and real estate sectors, including practical challenges for cross-border transactions in these hot sectors, and how an investor can best get prepared.