The rules described in this article will not apply if different rules are included in the relevant double taxation agreement; in such a case the rules in the agreement take precedence.
The corporation tax legislation which provides for the assessment, collection and recovery of corporation tax (including interest on tax) applies to non-resident companies as if the obligations and liabilities of the company were obligations and liabilities of its UK representative1.
A permanent establishment (PE) in the UK through which a non-resident company carries
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