INTM550000 - Hybrids: contents

1. INTM550010

   Introduction: contents
2. INTM550500

   Definition of key terms: contents
3. INTM551000

   Financial instruments (Chapter 3): contents
4. INTM552000

   Hybrid transfers (Chapter 4): contents
5. INTM553000

   Hybrid payer (Chapter 5): contents
6. INTM554000

   Transfers by UK permanent establishment of a multinational company (Chapter 6): contents
7. INTM555000

   Hybrid payee (Chapter 7): contents
8. INTM556000

   Multinational payee (Chapter 8): contents
9. INTM557000

   Hybrid entity double deduction mismatches (Chapter 9): contents
10. INTM558000

    Dual territory double deduction (Chapter 10): contents
11. INTM559000

    Imported mismatches (Chapter 11): contents
12. INTM561100

    Other provisions - adjustments in light of subsequent events: contents
13. INTM561200

    Allocation of DII within a group: contents
14. INTM561500

    Other provisions - anti-avoidance
15. INTM561600

    Special provision concerning transparent funds
16. INTM561650

    Special provision concerning transparent funds - structured arrangements
17. INTM561700

    Operational guidance: contents