In April 2000, the UK Inland Revenue published its revised proposals for a new power to apply for a judicial order to access certain documents. These may be required as evidence in any criminal proceedings connected to suspected serious tax fraud. The proposals are part of the Finance Bill being debated in the UK parliament, and so could change.
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
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