Taxpayers will have to think carefully about the jurisdictions they use for their French transactions after the government in Paris published its annual update of countries that it believes do not comply with international standards of exchange of information, adding the British Virgin Islands (BVI), Jersey and Bermuda to the list and removing the Philippines. These changes are retroactive from January 1 this year.
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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