Internal recharges for supplies made between entities within the same group could become subject to VAT for the first time under EU law if member states adopt guidelines put forward by the OECD. The proposal may make the need for a specific anti-abuse measure less necessary.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
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