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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Counteraction

  • Section 259JB Counteraction where mismatch arises because of a dual resident company
  • Section 259JC Counteraction where mismatch arises because of a relevant multinational and the UK is the parent jurisdiction
  • Section 259JD Counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction
  • Section 259JE Meaning of excessive PE inclusion income
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /CHAPTER 10 Dual territory double deduction cases

Crossheading Counteraction

From legislation.gov.uk

Contents

  1. Section 259JB Counteraction where mismatch arises because of a dual resident company
  2. Section 259JC Counteraction where mismatch arises because of a relevant multinational and the UK is the parent jurisdiction
  3. Section 259JD Counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction
  4. Section 259JE Meaning of excessive PE inclusion income
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