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Legislation
Finance Act 2026

Crossheading Other international matters

  • Section 46 Unassessed transfer pricing profits
  • Section 47 Transfer pricing reform
  • Section 48 International controlled transactions
  • Section 49 Permanent establishments
  • Section 50 Pillar two
  • Section 51 Controlled foreign companies: interest on reversal of state aid recovery
  • Section 52 Offshore income gains
  • Section 53 Offshore income gains: savings
  1. Other international matters
  2. Permanent establishments

Section 49 | Permanent establishments

From legislation.gov.uk

Schedule 7 makes provision about permanent establishments, including for the purposes of giving effect to certain provisions of the Model Tax Convention on Income and on Capital published by the Organisation for Economic Co-operation and Development in 2017.

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