International Tax Enforcement

Summary

This practice note discusses the recent developments in the area of international tax enforcement. Provided is an overview of recent developments in the area of international tax enforcement and some areas of focus by tax administrators around the world. Also included is a discussion of how the COVID-19 pandemic is not only impacting the work of tax enforcement officials around the globe but also the likely shifts in tax policy and legislation being driven by the increased demands for social and welfare programs from government.