Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
267LApplication of this Chapter to certain payments made to companies in Switzerland
Summary
This section provides benefits comparable to those in the 2003 EU Interest & Royalties Directive...
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.