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Is additional tax charged on blocked remittances later released under int'l appraisal??

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Is additional tax charged on blocked remittances later released under int'l appraisal??

Under international project appraisal, some gov'ts block remittances to the parent company and these are released at the end of the project. Is additional tax charged on the released remittance??

January 30th 2018 AN ACCA USER 180 Points

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