INTM216000 - Controlled Foreign Companies: The CFC charge gateway chapter 9 - exemptions for profits from qualifying loan relationships: contents
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INTM216100Overview
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INTM216400Introduction: contents
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INTM216600Scope of the Rules: contents
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INTM217000What is a Qualifying Loan Relationship: contents
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INTM217300What is Excluded from the definition of a Qualifying Loan Relationship: contents
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INTM218100How do you determine the profits of a Qualifying Loan Relationship: contents
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INTM218600The 75% Exemption
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INTM218700Full Exemption - Qualifying Resources: contents
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INTM219100Matched Interest Rule: contents
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INTM219500Transfer Pricing adjustments in the context of Chapter 9
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INTM219600UK company used as a conduit in a CFC shelter
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INTM219700Double Taxation Relief and UK companies used as a conduit : contents
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INTM220000Interaction of Chapter 9 Exemption with the Arbitrage Rules
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INTM220100Exemptions for profits from Qualifying Loan Relationships: Claims