COMMENT: As we look to another general election in the UK in 2015, the latest Autumn Statement contained a further measure affecting the financial services sector. Whether this represents sensible long-term tax policy or is another short-term political ploy to appease voter antipathy by punishing the banks is something for you to decide.
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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
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure