Switzerland is attempting to legislate the Swiss Tax Proposal 17 under a new guise after the previous proposal was rejected in a referendum. The government wants to strengthen the country’s competitiveness and clean up its tax haven reputation through a new patent box, R&D incentives and cantonal corporate tax rates between 12% and 14%.
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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