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Normative Ruling 1,037 (NR 1,037), published in the Official Gazette of 7 June 2010 (and effective as from the day of its publication), extended the list of countries and jurisdictions considered by the Revenue Service as "low-tax jurisdictions" to:
| - | Ascension Island; | |
| - | Brunei; | |
| - | Kiribati; … |
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