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Tenants may report contracts to the tax authorities if the landlord does not.

Tenants will now be able to notify the tax authorities of leases, subleases, promises and related amendments or termination if landlords fail to do so, the government's proposal defines. “If lessors or sublessors do not notify the tax and customs authority “Elements such as renting, subletting, and changing or terminating contracts, then “tenants may...