Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
Colin Clavey and Siân Morgan Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
On 25 July 2002 the UK Government issued draft legislation setting out a revised basis of charge for corporation tax for non-resident companies. The new legislation is due to be introduced in the 2003 Finance Bill and should apply for accounting periods starting on or after 1 January 2003.
This article summarises the current and proposed legislation and provides an...
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Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
Colin Clavey and Siân Morgan Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
On 25 July 2002 the UK Government issued draft legislation setting out a revised basis of charge for corporation tax for non-resident companies. The new legislation is due to be introduced in the 2003 Finance Bill and should apply for accounting periods starting on or after 1 January 2003.
This article summarises the current and proposed legislation and provides an...
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:
