Market leading insight for tax experts
View online issue

Business Tax: Manufactured overseas dividends

© Copyright LexisNexis 2024. All rights reserved.
19 April 2010
Card image Andrew Goodall

Business Tax: Manufactured overseas dividends

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations SI 2010/925 make amendments to counter avoidance by the sidestepping of restrictions designed to prevent recipients of manufactured overseas dividends from obtaining relief more than once for overseas tax.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Finanzamt T II v S
17 July 2024
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2024 LexisNexis
Top