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Division C Specific hallmarks related to cross-border transactionsF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1An arrangement that involves deductible cross-border payments made between two or more associated enterprises where at least one of the following conditions occurs:
  2. 2Division 2
  3. 3Division 3
  4. 4Division 4

Annotations

Textual amendments

F1

Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.