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.

Documents

Draft clause

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes

Details

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

Updates to this page

Published 22 November 2017

Sign up for emails or print this page