The recent CJEU ruling on Hamamatsu Photonics Germany may increase the administrative and compliance burden for related-party trade into the EU. Interpretations of the ruling by tax advisers indicate that transfer pricing valuation methods may no longer be applicable when determining customs values.
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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