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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The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
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