Commentary

D1.235 International organisations—general

Corporate tax
Corporate tax | Commentary

D1.235 International organisations—general

Corporate tax | Commentary

D1.235 International organisations—general

Privileges and immunities, including exemption from taxation, may be conferred by Order in Council on the following international organisations:

  1.  

    (a)     international organisations of which the UK and one or more foreign sovereign powers are members1;

  2.  

    (b)     organisations of which the UK is not a member but two or more foreign sovereign powers are, which maintain or propose to maintain an establishment in the UK2;

  3.  

    (c)     INTELSAT3;

  4.  

    (d)     the International Monetary Fund4;

  5.  

    (e)     the Multilateral Investment Guarantee Agency5.

As to the exemptions for the staffs and representatives of such organisations, see E5.402.

The organisations on which exemption has been

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