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Contents

Legislation

Finance Act 2025

Crossheading International matters

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Section 19 Pillar Two
Section 20 Offshore receipts in respect of intangible property
Section 21 Application of PAYE in relation to internationally mobile employees etc.
Section 22 Advance pricing agreements: indirect participation in financing cases

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading International matters

Crossheading International matters

From legislation.gov.uk

Contents

Section 19 Pillar Two
Section 20 Offshore receipts in respect of intangible property
Section 21 Application of PAYE in relation to internationally mobile employees etc.
Section 22 Advance pricing agreements: indirect participation in financing cases