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 131
Interpreting provision about interest influenced by special relationship
Section 131 explains how provisions in double taxation agreements dealing with interest payments should be interpreted where the amount of interest has been inflated because the payer and recipient have a special relationship.
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.