The Irish Revenue authority (Revenue) has published a revised Code of Practice for Revenue Audit and Other Compliance Interventions (the Revised Code), which took effect from August 14 2014. It will be a “live” document, meaning it will remain under permanent review and be updated to reflect changes in legislation and new practices.
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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