Graham J Airs of Slaughter and May explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
The Tax Law Rewrite Project published its fourth Bill in February — the draft Income Tax Bill. It consists of 923 clauses and four schedules — its list of contents alone is 41 pages long — and it comes with 643 pages of Explanatory Notes.
Much of it is not of particular relevance to a corporation tax practitioner; but even a corporation tax practitioner needs to know what is in it and some parts of it such as the obligation to deduct income tax at source from certain payments apply to corporation tax payers just as much to income tax payers.
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Graham J Airs of Slaughter and May explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
The Tax Law Rewrite Project published its fourth Bill in February — the draft Income Tax Bill. It consists of 923 clauses and four schedules — its list of contents alone is 41 pages long — and it comes with 643 pages of Explanatory Notes.
Much of it is not of particular relevance to a corporation tax practitioner; but even a corporation tax practitioner needs to know what is in it and some parts of it such as the obligation to deduct income tax at source from certain payments apply to corporation tax payers just as much to income tax payers.
...
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:
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