The final version of the Bill amending the Spanish Corporate Income Tax Law was published on August 6, which included a phased corporate tax cut to 25% as well as amendments to the international fiscal transparency regime 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