INTM620700 - Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Contents

1. INTM620710

   Glossary of terms: Meaning of arising
2. INTM620720

   Glossary of terms: Meaning of residence
3. INTM620730

   Glossary of terms: Meaning of full treaty territory
4. INTM620740

   Glossary of terms: Meaning of “UK-derived amount” and “UK sales”
5. INTM620750

   Glossary of terms: Meaning of intangible property
6. INTM620760

   Glossary of terms: Meaning of Control Groups
7. INTM620770

   Glossary of terms: Meaning of related persons
8. INTM620780

   Glossary of terms: Meaning of 51% and 25% investment
9. INTM620790

   Glossary of terms: Meaning of direct or indirect participation in management, control or capital
10. INTM620795

    Glossary of terms: Other definitions