CFM93000 - Debt cap: interaction with other rules: Contents
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CFM93010Interaction with other rules: deduction of tax
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CFM93020Interaction with other rules: late payment of interest - transitional rule
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CFM93030Interaction with other rules: transfer pricing
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CFM93040Interaction with other rules: tax arbitrage
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CFM93045Interaction with other rules: Hybrid Mismatch
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CFM93050Interaction with other rules: controlled foreign companies: accounting periods beginning before 1 January 2013
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CFM93055Interaction with other rules: controlled foreign companies - CFC accounting periods beginning on or after 1 January 2013
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CFM93060Interaction with other rules: Coroprate Interest Restriction: Periods of account straddling 1 April 2017