Electronic signatures officially declared to be legally valid – except on wills
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MAURITIUS: Economic substance regulations issued
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AUSTRALIA: Cash payments over AUD10,000 to be criminal offence
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TAX AGREEMENTS: India and China tighten treaty anti-abuse measures
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HONG KONG: Action against use of shell companies to bypass listing rules
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BRITISH VIRGIN ISLANDS: Economic substance code to be approved next week
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US: Tax authorities write to suspected virtual currency tax evaders
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India plans higher taxes for foreign investors in securities
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