In Belgium a common tax planning technique is to convert taxable sale of assets into tax exempt sale of shares through tax neutral reorganisations such as demergers. But with the authorities scrutinising such reorganisations and applying anti-abuse law provisions, Astrid Pieron of Mayer Brown offers advice on how taxpayers can avoid the attention of officials.
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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