The following Corporation Tax guidance note provides comprehensive and up to date tax information on Calculating taxable diverted profits ― avoided PE cases

Guidance on calculating taxable diverted profits for avoided permanent establishment cases

https://synthesia-ttv-data.s3.amazonaws.com/video_data/77fffb2d-493e-4d55-9ca4-dca5a279ec30/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Guidance%20on%20calculating%20taxable%20diverted%20profits%20for%20avoided%20permanent%20establishment%20cases.srt%22&AWSAccessKeyId=AKIA32NGJ5TS3ZSPLJEO&Signature=vuoFXUvDea8wOupvpm%2BouQcAYEc%3D&Expires=1778997750