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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. CHAPTER 10 Dual territory double deduction cases
  2. Crossheading Counteraction

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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