LAM12000 - International and cross border
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LAM12010Other international issues: overview
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LAM12020Overseas life insurance companies FA12/S139(1)
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LAM12030Branch exemption CTA09/S18Q
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LAM12040Overseas Life Assurance Business (OLAB) FA12/S61
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LAM12100Controlled Foreign Companies (CFC): overview TIOPA10/S371BG-BH
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LAM12110Offshore funds and BLAGAB: interaction of I-E and CFC rules TIOPA10/S371BH and Regulation 5 of SI012/3044
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LAM12120Definition of control and offshore funds held by life insurers: alignment with accounting: standards: Regulation 3 of SI2012/3044
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LAM12130Equity funds: an exclusion for offshore funds mainly holding equities Regulation 4 of SI2012/3044
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LAM12140CFC: avoidance of double charge: modification to TCGA92/S212 chargeable gains computation Regulations 2 and 6 of SI2012/3044
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LAM12150CFC provisions in practice
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LAM12200Transfer pricing
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LAM12300Diverted Profits Tax