WHAT'S GOING ON IN...: UNITED KINGDOM: TAXATION OF UK BRANCHES OF NON-UK COMPANIES

Journal
Anderson, L.
European Taxation 2003 (Volume 43), No. 11
PriceUSD 45

This note deals with amendments in the Finance Bill 2003 on the taxation of UK branches of non-UK companies. It also looks at some specific amendments targeted at UK branches of non-UK banks.