With Russia and France recently announcing they intend to introduce enhanced relationship tax compliance programmes similar to horizontal monitoring in the Netherlands, Joe Dalton asks how successful the practice has been in jurisdictions where it is already in place and how taxpayers might prepare for it in those where it is expected soon.
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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