The pandemic has sharpened the focus on global inequality, with some sections of the workforce and some industry sectors more severely affected than others.

To address this, some observers advocate introducing a wealth tax on the most well-off individuals, as countries seek to build back better, but tax practitioners believe the primary focus in future will be on global plans to address the taxation of an increasingly digital economy.

Asked to name the developments likely to dominate the tax industry for the next two years, global tax experts reported: