TITLE

Unilateral relief denied

AUTHOR(S)
Greene, Chris; Maddalena, Christina; Wisdell, Ana
PUB. DATE
August 1989
SOURCE
Accountancy;Aug1989, Vol. 104 Issue 1152, p53
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Presents a tax case review on unilateral relief for foreign tax paid on a company's trading profits carried on abroad which may be given only against British tax payable on those profits. Case background; Explanation that in order for credit for foreign tax on overseas income to be given against British tax in respect of identifiable income, that income must have the same source.
ACCESSION #
6213399

 

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