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Code threatens taxing time for M & A deals

The draft Direct Taxes Code aims to make tax administration simpler, but tax experts are unanimous that it would make life much more complicated for companies planning restructuring or mergers and acquisitions. Reasons: Certain provisions of the code would delay the negotiation process, increase the tax liabilities and introduce uncertainties due to the General Anti-Avoidance rules. Nishith Desai,   read more »

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