Corporation tax: Franked investment income | Practical Law
The Advocate General has opined that various aspects of the UK regime for taxing dividends from non-UK resident companies are contrary to EC law.
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Corporation tax: Franked investment income
Practical Law UK Legal Update 5-202-2899
(Approx. 3 pages)
Corporation tax: Franked investment income
by Norton Rose
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Published on 21 Apr 2006
•
European Union,
United Kingdom
The Advocate General has opined that various aspects of the UK regime for taxing dividends from non-UK resident companies are contrary to EC law.