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HMRC internal manual

Double Taxation Relief Manual

From:: HM Revenue & Customs
Published: 20 May 2016
Updated:: 27 February 2024 - See all updates

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Contents
DT2140PP
DT15600PP

DT15654 - Portugal: double taxation agreement, Article 5: Permanent Establishment

Page archived. Guidance has been updated in the DTRM manual.

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