1. Legislation
  2. Direct Tax Acts

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

835AB Worldwide system of taxationFA19 s31; FA20 s21(2); FA21 s30(1)(c) [(1) Subject to subsection (3), this section applies where an enterprise is taxable in an investor or payee territory (i...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019