CFM38400 - Loan relationships: tax avoidance: transactions not at arm’s length: contents

1. CFM38405

   Transactions not at arm’s length: Overview
2. CFM38410

   Market value rule: overview
3. CFM38420

   Market value rule: exceptions
4. CFM38430

   Transactions not at arm’s length: exceptions: less than market value
5. CFM38440

   Transactions not at arm’s length: bringing into account transfer pricing adjustments
6. CFM38450

   transactions not at arm’s length: interaction of transfer pricing and loan relationship rules