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6.210: Exemptions

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 6: Transfer Pricing, Controlled Foreign Companies 6.2: Controlled Foreign Companies 6.210.1: Effective tax rate exemption 6.210.2: Low profit margin exemption 6.210.3: Low accounting profit exemption 6.210.4: Exempt period exemption 6.210.5: Relief for certain distributions 6.210.6: Relief on certain disposals of shares or securities in a controlled foreign company ...

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