Erica Gut and David Balaban of PwC analyse the International Swaps and Derivatives Association's (ISDA) recently released protocol to deal with a provision in FATCA that could subject derivative transactions to a 30% withholding tax on certain US-sourced payments.
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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