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Interaction of CFC rules with worldwide debt cap rules – regulations published

|Approved Changes|United Kingdom
United Kingdom

On 10 December 2012, the Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012, SI 2012/3045 were published. The Regulations were previously published in draft form. They aim at providing alignment with the CFC rules and the worldwide debt cap regime.

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