Unrelieved foreign tax on profits of overseas permanent establishment (ss 72-78)

Contents

Section 72 – Application of section 73(1) [TIOPA 2010 s 72] Section commentary
Section 73 – Carry-forward and carry-back of unrelieved foreign tax [TIOPA 2010 s 73] Section commentary
Section 74 – Rules for carrying back unrelieved foreign tax [TIOPA 2010 s 74] Section commentary
Section 75 – Two or more establishments treated as a single establishment [TIOPA 2010 s 75] Section commentary
Section 76 – Former and subsequent establishments regarded as distinct establishments [TIOPA 2010 s 76] Section commentary
Section 77 – Claims for relief under section 73(1) [TIOPA 2010 s 77] Section commentary
Section 78 – Meaning of “overseas permanent establishment” [TIOPA 2010 s 78] Section commentary

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