What difference a US election makes. Last October, Pascal Saint-Amans, Director of the OECD’s Centre for Tax Policy and Administration, was clearly frustrated when he presented the blueprint for a complex global agreement on the taxation of multinationals’ digital business. He had missed his deadline for a final deal and was instead releasing a “glass half-full” – an incomplete draft with no prospect of immediate progress as the Trump administration had frozen the talks. This Thursday, Saint-Amans was a lot more upbeat. “We have a sense that there is a new dynamic,” he said in an online briefing. “We have…