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Tag: tax competitiveness

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In a recent decision, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, ruled on the Principal Purpose Test (PPT) under the India-Luxembourg Double Taxation Avoidance Agreement (DTAA), as amended by […]

Hong Kong has officially announced its plans to implement a 15% global minimum tax for multinational enterprise (MNE) groups effective from 1 January 2025, marking a significant step in aligning […]

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