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  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

25A Attribution of profits to a branchFA21 s28 [(1) In this section— “Article 7 of the OECD Model Tax Convention” means the provisions contained in Article 7 of the Model Tax Convention on Income...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021