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Abstract

This article takes stock of a selected range of revenue law issues which have emerged in recent times. The emphasis is on issues of concern to corporate taxpayers. These have been grouped around four broad headings: 1. Restructuring issues 2.Operational issues 3.International tax issues 4.Tax environment

Many of the areas highlighted will be key areas to watch for future developments. The article provides a useful stocktake of important corporate tax issues.

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