The 2013 financial crisis altered the global tax landscape, with many countries moving towards greater transparency and additional measures put in place to combat tax evasion and tax avoidance. 

Many countries, through the exchange of information with their foreign counterparts, have increased their scrutiny on cross-border operations in an effort to tackle taxpayers who shift profits to other jurisdictions for the purpose of obtaining a tax benefit.

In light of the recent pandemic and its lasting detrimental effects on the global economy, the issue of tax avoidance and tax evasion has once again come to the forefr...