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 371SD
UK residence etc
Section 371SD establishes the key fiction underlying the CFC regime: that a controlled foreign company is treated as if it were UK resident and within the charge to corporation tax, so that its profits can be calculated on a UK tax basis.
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.