The Resource Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
Resource Information
The item Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article notes provisions of the Finance Act 2021 s.34 repealing 15 sections of tax legislation relating to Directive 2003/49 (Interest and Royalties Directive), and considers the possible motivation for the repeals
- Language
- eng
- Label
- Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
- Title
- Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
- Language
- eng
- Summary
- This article notes provisions of the Finance Act 2021 s.34 repealing 15 sections of tax legislation relating to Directive 2003/49 (Interest and Royalties Directive), and considers the possible motivation for the repeals
- Citation source
- In: British tax review. - London. - (2021), no. 4 ; p. 397-398
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- budget law
- Interest and Royalties Directive
- associated companies
- Brexit
- EU law
- tax authorities
- Label
- Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
- Label
- Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Finance-Act-2021-Notes--Section-34--repeal-of/zSPZEuOnWZY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Finance-Act-2021-Notes--Section-34--repeal-of/zSPZEuOnWZY/">Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Finance-Act-2021-Notes--Section-34--repeal-of/zSPZEuOnWZY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Finance-Act-2021-Notes--Section-34--repeal-of/zSPZEuOnWZY/">Finance Act 2021 Notes : Section 34 : repeal of provisions relating to the Interest and Royalties Directive</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
