Review of Controlled Foreign Companies legislation
|Category|| Technical Articles
Article by Colin Davis, CIOT Technical Officer for Corporate and International Tax. This article appeared in the November 2004 issue of Tax Adviser. Last year, the CIOT produced a paper that surveyed the UK's controlled foreign companies legislation and highlighted some of the problems encountered in applying it in various circumstances. The paper was discussed at a meeting with Revenue Policy International, who produced a written response. This article summarises the main points.
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