P6 - The taxation of income from regional hubs

By Richard Thornton

RELEVANT TO ACCA QUALIFICATION PAPER p6 (mys)

Operational headquarters companies (OHQs), regional distribution centre companies (RDCs), and international procurement centre companies (IPCs) are covered by the Study Guide for Paper P6 (MYS) in item A2(c)(xii). Each is covered by a separate PU Order, but as they have many similarities it is convenient to deal with all of them in one article.