The International Trade Union Confederation has alleged in a report that Chevron is being challenged in a number of countries on their global tax practices.

Actions by tax authorities and courts will confirm whether the report is accurate in due course, but the report is timely. The Australian government has expressed its concern that the momentum built up during its 2014 presidency of the G20 to target multinational tax avoidance has been lost.

While progress may be lacking on the legislative front, the report suggests that tax authorities are being assertive in attempting to hold multinationals to account in support of their tax positions.

But it is one thing to challenge - the linked article highlights that these matters can take more than a decade to resolve.