More multinationals will switch their operational structure from a commissionaire to a limited risk distributor (LRD) in response to the OECD base erosion and profit shifting (BEPS) initiative, advisers expect. This would make calculating VAT less complex from an accounting perspective.
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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