The BRICS represent five significant transfer pricing jurisdictions for taxpayers. All of them are big investment targets but each of them has a different transfer pricing regime to adhere to. Litigation is on the up in all of them. Sophie Ashley provides an overview of the trends and pitfalls taxpayers are facing in the BRICS and how to get around them.
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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