The European Union's Mandatory Disclosure Directive (DAC6) requires taxpayers, advisers and intermediaries to publish details of "potentially dangerous" cross-border tax planning situations. A number of non-EU jurisdictions could eventually introduce the option of comparing reporting requirements under BEPS agreements (BEPS = Base Erosion and Profit Shifting). After the delay due to the pandemic, reporting began in January 2021 in most countries.

Before the pandemic, international business mostly took place through personal, physical contact, when people met to arrange a sale or develop a new service. The COVID-19 virus pandemic has changed business greatly. Most international interactions are currently taking place virtually, which is a significant shift.

The COVID-19 virus pandemic has completely changed the picture of the world. There is no branch of the economy that is not affected by the crisis caused by the pandemic. The cultural and creative industries, one of the most important sectors of the economy that leads in investment and employment and is growing faster than the average growth of other industries in the European Union, have been hit even harder by the pandemic than the tourism sector.

COVID-19 has challenged the business environment to struggle and many mid-market companies are now fully focused on building greater resilience in their operations. Each company has its own long-term and short-term strategies aimed at success in each business segment. However, true resilience goes beyond short-term survival. In times of extreme economic challenges, it is important not just to overcome the crisis, but to take a break to re-adjust your business to the obstacles that stand in the way of achieving your goals.