United Kingdom: CFC Legislation : Recent Changes to the Acceptable Distribution Policy Exemption

• Autores: Thor Leegaard
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 293-296
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author discusses changes in the FA 1999 and the FA 2001 to the rules governing the acceptable distribution policy exemption applicable to dividends paid by controlled foreign companies.