Law360 (August 31, 2021, 3:34 PM EDT) — This two-part article discusses recent developments in the area of international tax enforcement, including some areas of focus by tax administrators around the world. The article also discusses how the COVID-19 pandemic is not only impacting the work of tax enforcement officials globally, but is also shifting tax policy and legislation by placing increased demands for governmental social and welfare programs.
Part one provides guidance on the following key issues:
Formation of the Joint Chiefs of Global Tax Enforcement, or J5;
The untoward role of cryptocurrency and the financial technology industry in tax evasion; and
The impact of COVID-19 on tax policy…
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