The Taxation (International and Other Provisions) Act which completes the rewrite of the corporation tax code received Royal Assent on 18 March. It rewrites provisions on double taxation relief transfer pricing advance pricing agreements and tax arbitrage and relocates and where appropriate rewrites some provisions that would otherwise have been left in ICTA 1988 or a Finance Act.
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The Taxation (International and Other Provisions) Act which completes the rewrite of the corporation tax code received Royal Assent on 18 March. It rewrites provisions on double taxation relief transfer pricing advance pricing agreements and tax arbitrage and relocates and where appropriate rewrites some provisions that would otherwise have been left in ICTA 1988 or a Finance Act.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
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