INTM620300 - Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Contents

1. INTM620310

   Exemptions: Limited UK sales
2. INTM620320

   Exemptions: Company resident in specified territory (“listed territory”)
3. INTM620330

   Exemptions: Business in territory of residence
4. INTM620340

   Exemptions: Foreign tax at least half of UK tax
5. INTM620350

   Exemptions: Income of opaque partnership in full treaty territory
6. INTM620360

   Exemptions: Certain bodies corporate that are transparent in a full treaty territory
7. INTM620370

   Exemptions: Double taxation on amounts within the same control group