Commentary

D1.120 Corporation tax—double taxation relief

Corporate tax
Corporate tax | Commentary

D1.120 Corporation tax—double taxation relief

Corporate tax | Commentary

Corporation tax—particular topics

D1.120 Corporation tax—double taxation relief

Relief is available against corporation tax in respect of overseas taxation payable on profits, whether income or chargeable gains, arising from overseas sources. This subject is considered in detail in Divisions D4.8–D4.10.

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