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 33
Limit on credit: minimisation of the foreign tax
Section 33 requires a taxpayer claiming double taxation credit relief to have taken all reasonable steps to minimise the foreign tax paid before the credit is 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.