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HMRC internal manual

Double Taxation Relief Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. DT2140PP
  3. DT13950PP
  4. DT13951

Particular agreements: Nepal: Credit

 

 

Admissible for unilateral relief:

Corporate income tax charge on construction companies (when computed by reference to netprofits).

Corporation income tax for banks and financial institutions.

 

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