Publication
“AI and sustainability - cure or curse?”
While AI can help resolve data issues in sustainable investing, it can create problems such as information breaches and inherent bias in data.
Global | Publication | July 2022
The Dutch Ministry of Finance has published its new transfer pricing decree dated 14 June 2022 (the Decree) . This Decree provides further guidance on the application of the arm's length principle in specific transactions and Dutch Ministry of Finance’s view on cases where the OECD Transfer Pricing Guidelines leave room for interpretation. The Decree replaces the prior version dating back to 2018.
What is new?
The most important amendments to the Decree include the following topics:
Next steps
The Decree has mainly been updated to reflect OECD’s guidance on financial transaction in Chapter X of the OECD Transfer Pricing Guidelines and certain other recent developments, such as Supreme Court cases. It is important for taxpayers to consider if their existing transfer pricing policies are still in line with the (updated) guidance. This is especially the case for financial transactions, such as implicit support, guarantees and captives.
Publication
While AI can help resolve data issues in sustainable investing, it can create problems such as information breaches and inherent bias in data.
Publication
In this edition of Regulation Around the World we review recent steps that financial services regulatory authorities have taken as regards investment research.
Publication
The proliferation of internet-enabled devices has allowed children to access the internet at an increasingly younger age, often sharing their personal data without fully appreciating the risks and consequences of doing so. Accordingly, organisations that collect children’s personal data online have a shared responsibility to ensure that such personal data is collected with the appropriate consent obtained and is adequately protected, and to allow children to safely participate in the online space.
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