Corporations with a presence in, or sales to, more than one jurisdiction find themselves contending with a rapidly changing international tax environment at the same time as facing continually changing rules domestically.

From an international tax perspective, changes are being driven by a range of organisations such as the OECD, EU and the G7 while national administrations are also altering their systems. The landscape has changed greatly over the past three years and is likely to continue changing over the coming years.

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