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The ruling is ‘well-structured’ in its references to the OECD TP guidelines, one expert says, while another argues it overlooks key technical issues
India also brokered its first-ever multilateral APA last year, the Central Board of Taxes announced
Kingsley Napley’s claimants are arguing that taxing the provision of education breaches the European Convention on Human Rights
There are unanswered questions as to how foreign investors could reclaim money via tax credits, advisers suggested
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