Tax laws are getting left behind in the rapid globalisation and digitisation of business and trade. Take the last decade with the escalation of online sales and the decline of the high street, the creation of vast multinational behemoths like Google and Amazon, and the imminent demise of CDs, tangible DVDs and the rise of the eBook. Whatever happens in the next decade it is hard to imagine how the world could change as fast. Inevitably governments deal in much more short-term cycles; international crossborder taxation was really not an issue in the boom years pre-Lehman.