Proceeding contribution from Charlie Elphicke (Conservative) in the House of Commons on Monday, 11 October 2010. It occurred during Debate on bill on Finance (No. 2) Bill.
Finance (No. 2) Bill
My understanding is that that provision is fairly well understood: ““to do business”” is a wider phrase than ““to enter into contracts””. The ““contracts”” provision follows the OECD model of tax conventions on ““permanent establishment”” in a given jurisdiction, and it therefore tracks better the language of international tax law.
Secondary information
- Type
- Proceeding contribution
- Reference
- 516 c88
- Session
- 2010-12
- Chamber / Committee
- House of Commons chamber
- Subjects
- Corporation tax Banks Capital investment Borrowing Film Financial institutions Economic situation Public expenditure Public sector debt Small businesses Tax allowances Taxation VAT Trusts Tax rates and bands Real estate investment trusts Enterprise investment scheme
- Legislation
- Finance (No. 2) Bill 2010-12
- Link
- View this Proceeding contribution on www.publications.parliament.uk
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- 2023-12-15 18:13:08 +0000
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- http://data.parliament.uk/pimsdata/hansard/CONTRIBUTION_667233
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