In the midst of base erosion and profit shifting (BEPS) and a call for corporate taxation to be hauled into the 21st century, the digital economy is a big focus for tax policy crafters. Sophie Ashley looks at the arguments surrounding the issue of digital permanent establishments (PE), and why some countries are keener than others to see the attitude to taxing them change.
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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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