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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Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals
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Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR