INTM630500 - Royalty Withholding: UK Source: Interaction with Diverted Profits Tax: Contents

1. INTM630510

   UK Source: Interaction with Diverted Profits Tax: Overview
2. INTM630520

   UK Source: Interaction with Diverted Profits Tax: Commencement
3. INTM630530

   Credit for UK or foreign tax on the same profits – general rules
4. INTM630540

   Relief if amount included in relevant taxable income of a connected party
5. INTM630550

   Relief under Double Taxation Agreements
6. INTM630560

   Examples