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Controlled foreign companies: profit shifting

Controlled foreign companies: profit shifting

Last fetched 04 May 2026 · gov.uk

Documents

Controlled foreign companies: profit shiftingapplication/pdf

At a glance

TypePolicy paper

First published05 Dec 2013

Last updated05 Dec 2013

Organisations

HM Revenue & Customs

Topics

Corporation TaxTax avoidance

Source

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