Foreign permanent establishments exemption | Practical Law
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A practice note about the "foreign branch exemption", which is the optional exemption from UK corporation tax for profits attributable to foreign permanent establishments (PEs) of UK tax resident companies.
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Foreign permanent establishments exemption
Practical Law UK Practice Note 2-506-9130
(Approx. 33 pages)
Foreign permanent establishments exemption
by
James Ross
, Taylor Wessing LLP
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United Kingdom
A practice note about the "foreign branch exemption", which is the optional exemption from UK corporation tax for profits attributable to foreign permanent establishments (PEs) of UK tax resident companies.