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[111AP Multi-parented MNE and large-scale domestic groups

Tax Acts: 2025

Edited by:
Bloomsbury Professional
Publisher:
Bloomsbury Professional
Law Stated At:
10 April 2025
Taxes Consolidation Act 1997 INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS (§§32-531) [PART 4A: Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union] 1 (ss 111A-111AAAE) [CHAPTER 6: Corporate restructuring and holding structures] 1 (ss 111AL-111AP) ...

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