Pirelli Cable Holding NV and Others v Commissioners for Revenue and Customs
Court of Appeal
“Where the United Kingdom had not levied corporation tax on the dividend paid by a UK subsidiary to a parent resident in The Netherlands or Italy, the UK tax authorities would not assume responsibility for eliminating double taxation.”
The Times, 27th February 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
