Interpretation of double taxation arrangements

Contents

Section 130 – Interpreting provision about UK taxation of profits of foreign enterprises Section commentary
Section 130A – Interpreting provision about UK taxation of pensions etc. Section commentary
Section 131 – Interpreting provision about interest influenced by special relationship Section commentary
Section 132 – Interpreting provision about royalties influenced by special relationship Section commentary
Section 133 – Special relationship rule for royalties: matters to be shown by taxpayer Section commentary

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