240 Location of flow-through entities and permanent establishments
Finance (No 2) Act 2023 (2023 c 30) | Legislation

240  Location of flow-through entities and permanent establishments

[(1)     Where a flow-through entity would be a responsible member of a multinational group if the entity were located in the territory in which it is created, it is located in that territory.]

(2)     Any other flow-through entity is a stateless entity.

(3)     A

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