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Clients are facing increased TP audit scrutiny in Hungary. DLA Piper Hungary is therefore using AI and advanced analytics to augment its advice, the firm’s head of TP says
In Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1432, in a major victory for the mining giant, the Federal Court found in favour of Glencore, and held that the terms operating between the Glencore Australian subsidiary and its Swiss trader parent in the sale of copper concentrate were within an arm’s-length range.
