INTM558050 | Hybrids: dual territory double deduction (Chapter 10): counteraction: contents
From HM Revenue & Customs · International Manual
If conditions A and B are satisfied the counteractions set out at s259JB, s259JC and s259JD apply to counter the mismatch in the UK.
The counteraction varies depending on whether the company is dual resident or a relevant multinational company, and whether the UK is the parent or PE jurisdiction.
Contents3 entries
- INTM558060Hybrids: dual territory double deduction (Chapter 10): counteraction: dual resident company
- INTM558070Hybrids: dual territory double deduction (Chapter 10): counteraction: relevant multinational and the UK is the parent jurisdiction
- INTM558080Hybrids: dual territory double deduction (Chapter 10): counteraction: relevant multinational and the UK is the PE jurisdiction