Commentary

D4.1001 Double tax relief for banks etc: Introduction

Corporate tax
Corporate tax | Commentary

D4.1001 Double tax relief for banks etc: Introduction

Corporate tax | Commentary

Division D4.10      Double tax relief—banks, financial traders and insurance companies

Reviewed by
ALASTAIR MUNRO,

BA (Oxon), CTA

For updates affecting this Division please see Part D0 Updates

Modification of double tax relief regime for banks etc

D4.1001 Double tax relief for banks etc: Introduction

The rules relating to double taxation relief are modified for banks and insurance companies, reflecting the special commercial factors affecting these types of business. Broadly, these provisions operate in various ways to restrict the amount of double tax relief such companies can claim in certain situations.

There are a number of anti-avoidance provisions that have

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