Direct Tax Acts, Finance Act 2022
835N Adjustment to amount of foreign taxFA18 s27(1)
[(1) Where an amount of foreign tax is paid or borne by a company under the laws of the territory in which the controlled foreign company is r...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.