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

Legal and economic control: supplementary provision

Section 371RD sets out the supplementary rules for attributing rights and powers to persons when determining whether they have legal and economic control of a company under the controlled foreign companies regime.

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.