WHAT'S GOING ON IN...: UNITED KINGDOM: TAXATION OF UK BRANCHES OF NON-UK COMPANIES

Journal
Author
Anderson, L.
Country
United Kingdom
Published Date
Issue
European Taxation 2003 (Volume 43), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note deals with amendments in the Finance Bill 2003 on the taxation of UK branches of non-UK companies. It also looks at some specific amendments targeted at UK branches of non-UK banks.