One business day before the opening of the Shanghai-Hong Kong Stock Connect, China’s Ministry of Finance formally announced that profits made on transactions over the connect will be temporarily exempt from capital gains tax. The introduction of the connect is the first time that individuals and small to medium investors will be able to access the Chinese stock market.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
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