- foreign source profit
Any income or chargeable gain (chargeable gains) in respect of which double taxation relief is afforded which forms part of the company's chargeable profits (the amount of profit on which corporation tax is finally borne, deductions, expenses and other reliefs being allocated as the company wishes).
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
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