Subsidiary or permanent establishment: tax | Practical Law
https://content.next.westlaw.com/practical-law/document/I8cf1f422e82f11e398db8b09b4f043e0/Subsidiary-or-permanent-establishment-tax?viewType=FullText&transitionType=Default&contextData=(sc.Default)
This practice note discusses the UK direct tax implications of carrying on a business through a subsidiary or permanent establishment.
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Subsidiary or permanent establishment: tax
Practical Law UK Practice Note 0-366-9970
(Approx. 26 pages)
Subsidiary or permanent establishment: tax
by
Mathew Oliver
, Osborne Clarke, based on material by
Jonathan Cooklin
, Davis Polk & Wardwell LLP, and
Emma Bailey
, Fox Williams
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United Kingdom
This practice note discusses the UK direct tax implications of carrying on a business through a subsidiary or permanent establishment.