The opinion of the advocate-general in the Marks & Spencer (M&S) case at the European Court of Justice (ECJ) backs up the UK retailer's argument for cross-border group relief within the EU. But confusion remains about how the opinion will shape the final judgment and how national governments will react. Ralph Cunningham and Simon Briault investigate
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure