CFC legislation : recent changes to the acceptable distribution policy exemption

Journal
Author
Leegaard, T.
Country
United Kingdom
Published Date
Issue
European Taxation 2001 (Volume 41), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.