Gareth presents an update on International Tax by way of focusing on what’s happened in 2019 and the first part of 2020 in the International Tax sphere. 2019 became a banner year in terms of new types of international tax laws or new interpretations of different parts of international tax law. He discusses how the application of the residency test has changed for natural persons in 2019, matters relating to the Glencor decision and transfer pricing, as well as other matters that are of particular interest to large corporate tax payers and those that effect smaller tax payers.
