The Delhi High Court has held that tax authorities can reopen an assessment of a foreign company based on a tentative finding regarding the existence of a business connection or permanent establishment (PE) in India.
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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