Direct Tax Acts, Finance Act 2024
111AA Rules required for blended CFC regimeF(No. 2)A23 s94; FA24 s115(1)(h)
[(1) In this section—
“applicable rate” means the rate at which foreign taxes on controlled foreign company income gene...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.