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Academics are pitching models to policymakers, including the OECD, that assess the impact of external factors such as corporate tax cuts on other parts of the tax base across countries.

The OECD’s statistics on mutual agreement procedures (MAPs) released today show taxpayer confidence in the tool is growing, but it also reflects greater disagreement over international tax rules.

The US has made it clear that it will “defend” its high-tech sector from the special tax measures being imposed on digital companies, but multinationals may have to rethink their supply chains if trade tensions escalate.

The best rising stars lawyers from across the continent congregated at The Pierre Hotel last night to celebrate Euromoney Legal Media Group’s second annual Americas Rising Stars awards.