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DT7265 - Double Taxation Relief Manual - HMRC internal manual


DT7265 - Double Taxation Relief Manual: Guidance by country: France: Notes
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Channel Tunnel Provision
Article 9 of the convention covers the taxation of profits and emoluments linked to the Channel Tunnel. Very broadly it ensures that the taxation of the Channel Tunnel Group Ltd and its French counterpart, France-Manche SA, their holding companies (Eurotunnel plc and Eurotunnel SA), and associated companies, so long as the current arrangements set out in the Channel Tunnel Treaty remain in being, is as follows: ....

United Kingdom , Group Ltd , Channel Tunnel , Channel Tunnel Group Ltd , Channel Tunnel Treaty , ஒன்றுபட்டது கிஂக்டம் , குழு லிமிடெட் , சேனல் சுரங்கம் , சேனல் சுரங்கம் குழு லிமிடெட் , சேனல் சுரங்கம் ஒப்பந்தம் ,