Should we use 'please' in formal emails/conversation?
Example: Could you please provide your views on this PPT?
'Could' here is stating request and we are also using please for the same.
Is it appropriate to use please in this case?
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Yes, it is appropriate.
"Please" is used as a function word to express politeness or emphasis in a request.
You could just ask "could you provide your views on this PPT" but it wouldn't be as polite. Using 'please' makes it a polite request.
True, you can use 'please' without using 'could' - that is because 'please' can turn an order into a firm, but polite order. For example, "stop that!" would be an order; "please stop that!" a polite order.