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3.107: Non-resident companies

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 3: Charge to Corporation Tax 3.1: Introduction 3.107.1: Chargeable profits and geographical scope 3.107.2: Trading 3.107.3: Revenue criteria and guidelines on PE (permanent establishment) 3.107.4: Government and other public loans: computation of losses 3.107.5: Exemption in respect of certain interest 3.107.6: Other matters ...

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