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Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

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.

▤ Verbatim text from source document

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