David Goodchild, tax counsel at Tullett Prebon, considers the principal EU VAT implications arising from the OTC derivative market reforms being implemented in the US and EU, focusing on the requirement to clear specified OTC derivative trades through a central counterparty.
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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