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You are here: Home » Tax guides » Corporation tax guides » Residence of company

CT GUIDES

ChargesClose companyCollective investment undertakingsCompany chargeable gainsCorporation tax computationDeductible expensesDividend Withholding Tax (DWT)Film investmentForeign dividendsGroup reliefHigher rate of corporation taxInterest and Royalties DirectiveInterest paid to directorsKnowledge development boxLife companiesLoans to participatorsLoss buyingLoss reliefMergers DirectiveMining taxationOffshore fundsParent-Subsidiary DirectivePay and filePetroleum taxationProfit resource rent taxReal Estate Investment Trusts (REITs)Renewable energy investmentRental lossesResearch and development reliefResidence of companyStart up reliefSurcharge on professional incomeSurcharge on undistributed rental and investment incomeTerminal lossTonnage taxTrading lossesTransfer pricing

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