OT42000 - Non-residents working on the UK continental shelf: computation of profits: contents

1. OT42001

   Introduction
2. OT42010

   General Approach
3. OT42020

   Exclusions from Computation of Profits
4. OT42030

   Companies
5. OT42050

   Companies - Double Taxation Agreements - Example
6. OT42080

   Individuals
7. OT42120

   Partnerships
8. OT42180

   Norwegian Partnerships
9. OT42220

   Treatment of Idle Time Costs
10. OT42280

    Treatment of Idle Time Costs - Multiple Vessels
11. OT42380

    Mobilisation & Demobilisation Activities
12. OT42400

    Mobilisation and Demobilisation Fees
13. OT42430

    Loan Relationships - General
14. OT42440

    Loan Relationships - Application to Offshore Contractors