A new report by the OECD on harmful tax practices shows the large scale of legislative changes that have taken aim at preferential tax schemes. The majority of intellectual property regimes deemed as inconsistent with BEPS have been amended to fall in line with the nexus standard.
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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