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

Category A income: permanent establishments in excluded territories

Section 371KF addresses how category A income is calculated when a controlled foreign company (CFC) operates through a permanent establishment located in an excluded territory outside the CFC's own 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.