090206 EC complaint: Transfer of Assets abroad - ITA Chapter 2 part 13

The CIOT comments, sent to the European Commission on 6 February 2009, requesting that the Commission consider whether the provisions of Income Taxes Act 2007 (ITA) Chapter 2 part 13 comply with the fundamental freedoms set out in the EC Treaty. This document is available in Adobe (pdf) format.

Technical Team

26 May 2011