Direct Tax Acts, Finance (No. 2) Act 2023
111AZ Delayed application of IIR and UTPR by Member StatesF(No. 2)A23 s94
[(1) Subject to section 111AAL, where the ultimate parent entity of an MNE group is located in a Member State that has ma...
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.