LAM12000 - International and cross border

1. LAM12010

   Other international issues: overview
2. LAM12020

   Overseas life insurance companies FA12/S139(1)
3. LAM12030

   Branch exemption CTA09/S18Q
4. LAM12040

   Overseas Life Assurance Business (OLAB) FA12/S61
5. LAM12100

   Controlled Foreign Companies (CFC): overview TIOPA10/S371BG-BH
6. LAM12110

   Offshore funds and BLAGAB: interaction of I-E and CFC rules TIOPA10/S371BH and Regulation 5 of SI012/3044
7. LAM12120

   Definition of control and offshore funds held by life insurers: alignment with accounting: standards: Regulation 3 of SI2012/3044
8. LAM12130

   Equity funds: an exclusion for offshore funds mainly holding equities Regulation 4 of SI2012/3044
9. LAM12140

   CFC: avoidance of double charge: modification to TCGA92/S212 chargeable gains computation Regulations 2 and 6 of SI2012/3044
10. LAM12150

    CFC provisions in practice
11. LAM12200

    Transfer pricing
12. LAM12300

    Diverted Profits Tax