Foreign permanent establishments exemption | Practical Law

Foreign permanent establishments exemption | Practical Law

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.

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
Maintained • 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.