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United Kingdom: Excerpts From Finance Act 1985 Withdrawing Tax Credits for U.S. Multinational Corporations in Retaliation for Application of Unitary Tax

Published online by Cambridge University Press:  27 February 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 25 , Issue 3 , May 1986 , pp. 734 - 738
Copyright
Copyright © American Society of International Law 1986

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References

* [Reproduced from the text provided to International Legal Materials by the British Embassy at Washington. The U.K. statement of November 8, 1985, announces deferral of action under Section 54 of the Finance Act in light of the U.S. President's statement of November 8, 1985, and the introduction of U.S. legislation to resolve the issue [see I.L.M. pages 739-759].