SolvedINTM267620 | Foreign banks trading in the UK through permanent establishments
From HM Revenue & Customs · International Manual
The charge to corporation tax
Contents6 entries
- INTM267621Foreign banks trading in the UK through permanent establishments: The charge to corporation tax
- INTM267622Foreign banks trading in the UK through permanent establishments: Attribution of profits to a permanent establishment
- INTM267623Foreign banks trading in the UK through permanent establishments: Transfer of loans
- INTM267624Foreign banks trading in the UK through permanent establishments: Attribution of financial assets and split function business
- INTM267625Foreign banks trading in the UK through permanent establishments: Tax deduction for interest paid in the ‘ordinary course of business’
- INTM267626Foreign banks trading in the UK through permanent establishments: Interaction of double tax agreements with UK domestic law