Worldwide groups and UK taxation after the Finance Act 2000

Journal
Hickey, J.J.B.
United Kingdom
European Taxation 2000 (Volume 40), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author examines the changes made by the Finance Act 2000 in relation to the use of losses, asset transfers within an multinational and the amalgamation of UK businesses owned by non-resident companies.