INTM489780 - Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: contents

  1. INTM489783
    Involvement of entities or transactions lacking economic substance - sections 80 and 81
  2. INTM489786
    Avoiding a UK taxable presence
  3. INTM489789
    Section 80 case where royalties are diverted to a tax haven entity lacking economic substance
  4. INTM489792
    Sufficient economic substance - section 80 examples
  5. INTM489795
    Tangible assets
  6. INTM489798
    Mobile tangible assets
  7. INTM489801
    Interaction between Diverted Profits Tax and the oil contractor ring fence (Part 8 ZA CTA 2010)
  8. INTM489804
    Specific tangible assets
  9. INTM489807
    Intangible assets
  10. INTM489810
    Banking/financial
  11. INTM489813
    Insurance/reinsurance
  12. INTM489816
    Lloyd’s
  13. INTM489819
    Securitisation
  14. INTM489822
    Shipping and Tonnage Tax