United Kingdom: Worldwide groups and UK taxation after the Finance Act 2000

• Autores: Julian J.B. Hicley
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 10, 2000, págs. 466-472
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author examines the changes made by the Finance Act 2000 in relation to the use of losses, asset transfers within an multinational and the amalgamation of UK businesses owned by non-resident companies.