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Similar cases and similarly situated taxpayers are to be treated in a similar manner with each having the opportunity to have their interests heard and considered. Penalty relief is to be viewed from the perspective of fair and impartial enforcement of the tax laws in a manner that promotes...
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one particular commodity, and the degree to which it relies on voluntary self-regulation by the industry. The KPCS is an … transforms a conflict and security problem into one of appropriate national and international regulation and management of a high …
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receding oversight and enforcement risks render their inducements too weak to ensure genuine self-regulation. But the principal …
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requiring a higher CSR level by regulation while preserving competition always gives higher within-market welfare. …
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