In part two of a two-part series, Richard Allen of Retailers Against VAT Avoidance Schemes (RAVAS) looks at what could be considered a legitimate use of low value consignment relief (LVCR) in contrast to the abusive practices that have put onshore retailers like him out of business.
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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