Policy paper

Corporation Tax: double taxation relief and permanent establishment losses

This measure deals with changes to double taxation relief for permanent establishments announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: double taxation relief and permanent establishment losses

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Draft clause

PDF, 62.1 KB, 3 pages

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Draft explanatory notes

PDF, 156 KB, 4 pages

Details

Legilsation will be included in in Finance Bill 2017-18 to introduce a new section 71A Taxation (International and Other Provisions act) 2010.

Published 22 November 2017