Tax Law Rewrite - permanent establishments and UK representatives
29th April 2008
HMRC have published for public consultation draft clauses on Permanent establishments and UK representatives. Comments on the draft clauses are invited by 27 June 2008.
Links:
The draft clauses can be found here.
The explanatory notes can be found here.
The consultation paper can be found here.
See also an article on permanent establishments under the law as at 16th October 2007 here.
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