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‘Equivalent foreign tax rules’ under the new procurement regime

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For the purposes of the new procurement rules, foreign suppliers and suppliers with tax obligations in foreign jurisdictions are required to certify that there has not been an occasion of non-compliance in relation to the ‘equivalent’ foreign tax rules. Suppliers must form a view both as to the meaning of ‘equivalent’ in English law and as to whether the various statutory and case law GAARs which exist in other jurisdictions can be said to be sufficiently similar to the UK GAAR to trigger a non-compliance under the procurement rules.

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