CH124600 - Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: calculating the penalty: contents
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CH124610Penalty amount
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CH124620How to calculate amount of penalty
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CH124630Potential lost revenue
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CH124640Calculating the offshore enabler penalty - quality of disclosure determining if prompted or unprompted for penalty reduction
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CH124650Determining quality of disclosure for penalty reductions
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CH124655Examples
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CH124660Special reduction