Peter Cussons, tax partner, PricewaterhouseCoopers LLP, provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill
Peter Cussons tax partner PricewaterhouseCoopers LLP provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill
To remind readers the Finance Bill foreign profits package comprised the distribution/dividend exemption the debt cap plus the abolition of controlled foreign company (CFC) acceptable distributions (ADP dividends). In addition the Finance Bill introduces prospective abolition of superior and international holding companies together with the International Capital Movements reporting requirements replacing Treasury consent after repeal. The fifth leg namely the introduction of a group version of CTA 2009 ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Peter Cussons, tax partner, PricewaterhouseCoopers LLP, provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill
Peter Cussons tax partner PricewaterhouseCoopers LLP provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill
To remind readers the Finance Bill foreign profits package comprised the distribution/dividend exemption the debt cap plus the abolition of controlled foreign company (CFC) acceptable distributions (ADP dividends). In addition the Finance Bill introduces prospective abolition of superior and international holding companies together with the International Capital Movements reporting requirements replacing Treasury consent after repeal. The fifth leg namely the introduction of a group version of CTA 2009 ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
