INTM286000 - Foreign Permanent Establishments of UK Companies: anti-diversion rule for relevant periods beginning before 1 January 2013 and the anti-diversion rule for relevant accounting periods beginning on or after 1 January 2013: contents
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INTM286010Anti-diversion rule: introduction for relevant periods beginning before 1 January 2013
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INTM286020Anti-diversion rule: lower level of tax test
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INTM286030Anti-diversion rule: motive test
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INTM286040Anti-diversion rule: motive test: condition A
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INTM286050Anti-diversion rule: motive test: condition B
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INTM286060Anti-diversion rule: proportionate reduction where motive test not met
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INTM286070Anti-diversion rule: transitional provisions
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INTM286080Anti-diversion rule: safe harbour provisions
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INTM286090Anti-diversion rule: cases where safe harbour provisions not met
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INTM286100Anti-diversion rule: “Period of Grace” clearances
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INTM286110Anti-diversion rule: proportionate reduction where tainted relevant transactions arise
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INTM286300Anti-diversion rule: Introduction for relevant accounting periods beginning on or after 1 January 2013
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INTM286310Anti-diversion rule: When does it apply?
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INTM286320Anti-diversion rule: Diverted Profits Gateway Approach
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INTM286330Anti-diversion rule: Application of the Diverted Profits Gateway
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INTM286340Anti-diversion rule: Initial gateway filter – Chapter 3
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INTM286350Anti-diversion rule: Initial gateway filter – Does Chapter 4 apply?
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INTM286360Anti-diversion rule: Initial gateway filter – Does Chapter 5 apply?
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INTM286370Anti-diversion rule: Initial gateway filter – Does Chapter 6 apply?
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INTM286380Anti-diversion rule: Initial gateway filter – Does Chapter 7 apply?
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INTM286390Anti-diversion rule: Chapter 4
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INTM286400Anti-diversion rule: Chapters 5 and 9
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INTM286410Anti-diversion rule: Chapter 6
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INTM286420Anti-diversion rule: Chapter 7
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INTM286430Anti-diversion rule: Diverted profits gateway approach – Example 1
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INTM286440Anti-diversion rule: Diverted profits gateway approach – Example 2
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INTM286450Anti-diversion rule: Diverted profits gateway approach – Example 3
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INTM286460Anti-diversion rule: Entity Exemption Approach
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INTM286470Anti-diversion rule: Application of the Entity Exemption Approach
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INTM286480Anti-diversion rule: Chapter 11 – Excluded Territories Exemption
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INTM286490Anti-diversion rule: Chapter 12 – Low Profits Exemption
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INTM286500Anti-diversion rule: Chapter 13 – Low Profit Margin Exemption
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INTM286510Anti-diversion rule: Chapter 14 – Tax Exemption