Commentary

C1.615 Relief for foreign tax

Capital gains tax
Capital gains tax | Commentary

C1.615 Relief for foreign tax

Capital gains tax | Commentary

Double taxation relief

C1.615 Relief for foreign tax

Following the re-writing of the legislation relating to double taxation relief, the rules relevant to income and capital gains are both contained in the Taxation (International and Other Provisions) Act 2010. Commentary on these provisions is in Division E6.4.

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