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Taxes Consolidation Act 1997 section 1014
Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG)
Section 1014 provides for the tax treatment of European Economic Interest Groupings (EEIGs), ensuring that profits, losses and capital gains of an EEIG are not taxed at the grouping level but are instead attributed to its individual members under the partnership rules.
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