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This is from a discussion of tax avoidance in parliament in 1938. The speaker was then Chancellor John Simon: These proposals, which are the result
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The OECD is discussing interest deductions by multinational companies tomorrow. I was principle author of the BEPS Monitoring Group’s submission on the issue. The subject
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I cam across section 32 of the Finance Act 1951 yesterday (as one does, in my line of work). The key phrase in this is:
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