Confusion over the interpretation of India’s 5% allowable variation in the difference between the actual price of transactions and the arm’s-length price led to the government amending the rule in this year’s budget, but, as Salman Shaheen finds out, the changes have only created further confusion and there is still no sign of long-awaited safe harbour rules
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The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process