Sunday’s release of a new slew of offshore tax machinations by high-net-worth individuals and multinational companies, compiled by the International Consortium of Investigative Journalists, draws renewed attention to the role of intermediaries in designing and promoting cross-border tax schemes.
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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