Taxation (International and Other Provisions) Act 2010 section 188

Double taxation relief by way of credit for foreign tax

Section 188 requires a reduction in the amount of double taxation relief (DTR) credit for foreign tax where a disadvantaged person's profits have been reduced following a transfer pricing claim.

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.