INTM168000 - Double Taxation Relief: Foreign tax paid on trade income: limitation on credit: contents
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INTM1680102005 legislation
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INTM168015Examples
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INTM168020Specific transactions - income bearing assets
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INTM168022Anti-avoidance - Trade income
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INTM1680232009 legislation
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INTM168025Specific transactions - derivatives
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INTM168030Specific transactions - deductions for foreign tax
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INTM168035Methods of approximation
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INTM168040Combined results
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INTM168045Subsequent years
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INTM168050Transitional rule
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INTM168055Manufactured Overseas Dividends (MODs)
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INTM168060Royalties
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INTM168062Management/technical fees
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INTM168063Artistes/athletes/sportsmen
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INTM168065FA05/S86 - Case V Income
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INTM1680701998 legislation
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INTM1680751998 legislation - detail
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INTM1680801998 legislation - Calculating the limit
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INTM1680901998 legislation - Loan interest
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INTM1681001998 legislation - First credit limit
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INTM1681101998 legislation - Foreign tax paid
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INTM1681201998 legislation - Spared tax
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INTM1681301998 legislation - Second credit limit
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INTM1681401998 legislation - Expenditure
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INTM1681501998 legislation - Expenditure not readily identifiable
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INTM1681601998 legislation - 'Just and reasonable' financing cost
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INTM1681701998 legislation - Apportioned financing cost
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INTM1681801998 legislation - Regulations - SI 1988/88
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INTM1681901998 legislation - Regulations - SI 1999/3330
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INTM1682001998 legislation - Underlying relief
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INTM1682101998 legislation - Examples
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INTM1682201987 legislation