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  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2021

835AF Disregarded permanent establishmentFA19 s31 [(1) In this Chapter, “disregarded permanent establishment” means a presence in a territory (in this subsection referred to as the “first-mentio...
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  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019