An understanding of the domestic limitation of benefit provisions applicable to the tax treaties entered into by some African jurisdictions is essential if transaction pitfalls are to be avoided, warn Leon Steenkamp and Stephen Hales, of Ernst & Young.
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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