Taxation (International and Other Provisions) Act 2010 section 371KE

Category A income: the basic rule

Section 371KE defines the basic rules for identifying Category A income of a controlled foreign company, which focuses on income that benefits from tax exemptions, reduced tax rates linked to investment incentives, or tax repayment arrangements in the CFC's territory.

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.