Revenue authorities around the world have become an important tool for governments as they strive to raise income to boost their battered economies after the economic downturn of the last two years. And officials have put pressure on taxpayers to be transparent in their tax planning. The advisers who can ensure this level of service are to the fore in International Tax Review's third annual poll to find the world's leading planning practices
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Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
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