Contents of Part D4
D4.1ÌýÌýÌýÌý Non-resident companies
D4.2ÌýÌýÌýÌý Currency for calculating taxable profits
D4.3ÌýÌýÌýÌý Pillar Two in the UK
D4.4ÌýÌýÌýÌý Controlled foreign companies (CFCs)
D4.5ÌýÌýÌýÌý UK and European Economic Interest Groupings
[D4.6]ÌýÌýÌýÌý [Removed]
D4.7ÌýÌýÌýÌý Hybrid entities
D4.8ÌýÌýÌýÌý Double taxation relief for companies
[D4.9]ÌýÌýÌýÌý [Removed]
[D4.10]ÌýÌýÌýÌý [Removed]
[D4.11]ÌýÌýÌýÌý [Removed]
Division D4.1ÌýÌýÌýÌý Non-resident companies
For updates affecting this Division please see Part D0 Updates
Determining corporate residence
D4.102 Implications of UK residence for companies
The Taxes Acts are only applicable within defined territorial limits. As a general rule, they only apply
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