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While each tax controversy has unique circumstances, this survey is a reference tool for multinational tax executives.
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The Central Government has not notified CENVAT Credit eligibility of such Cess under the CENVAT Credit Rules, 2004. Therefore, as of now, no CENVAT Credit can be availed for the Cess paid.
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Changes to Australia's thin capitalisation and non-portfolio dividend exemption rules have received Royal Assent.