In this video we look at the Side by Side Package Permanent ETR safe harbour. Unfortunately, one can hardly call it a reduction in complexity. It either simplifies measures hardly anyone is using, or keeps the compliance burden for the common things at a slightly lower level than they have been before. Compared to the Transitional CbCR ETR and routine profits safe habours, the Permanent ETR safe harbour is a disaster. This video makes the comparison and shows you why.
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