The one thing that can be said about 2013 so far is that attitudes on tax have changed. This is Philip Stephens in the FT this morning writing about Google:
For his part, Mr Schmidt says he is “puzzled” by the furore. After all, the only enforceable duty on Google is to obey the law. Where he is wrong is in expecting others to agree that this makes it a decent corporate citizen.
As Stephens' notes, it doesn't. In which case he concludes:
The honest thing to say on this reputational point would be that he really doesn’t much care.
But what is now true is that most people do. And companies that don't will find it harder in that world.