Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 12
Rule 4: cases in which, and calculation of, credit allowed for tax on dividends
Section 12 sets out the conditions under which unilateral credit relief may be claimed for overseas tax on dividends paid by a company resident in an overseas territory, and how that credit is to be calculated.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.