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  1. Home
  2. Tax Legislation
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. TAXATION (INTERNATIONAL AND OTHER PROVISIONS) ACT 2010
  6. PART 2 – DOUBLE TAXATION RELIEF (s. 2)
  7. Chapter 3 – Miscellaneous Provisions (s. 105)

Chapter 3 – Miscellaneous Provisions (s. 105)

Contents:

  • APPLICATION OF PART FOR CAPITAL GAINS TAX PURPOSES (s. 105)
  • WHEN FOREIGN TAX DISREGARDED IN APPLYING PART FOR CORPORATION TAX PURPOSES (s. 107)
  • SPECIAL RULES FOR DISCRETIONARY TRUSTS (s. 111)
  • DEDUCTION FOR FOREIGN TAX WHERE NO CREDIT ALLOWED (s. 112)
  • EUROPEAN CROSS-BORDER TRANSFERS OF BUSINESS (s. 116)
  • EUROPEAN CROSS-BORDER MERGERS (s. 118)
  • TRANSPARENT ENTITIES INVOLVED IN CROSS-BORDER TRANSFERS AND MERGERS (s. 120)
  • CROSS-BORDER TRANSFERS AND MERGERS: CHARGEABLE GAINS (s. 122)
  • INTERPRETATION OF SECTIONS RELATED TO THE MERGERS DIRECTIVE (s. 123)
  • CASES ABOUT BEING TAXED OTHERWISE THAN IN ACCORDANCE WITH DOUBLE TAXATION ARRANGEMENTS (s. 124)
  • THE ARBITRATION CONVENTION (s. 126)
  • INTERNATIONAL DISPUTE-RESOLUTION INSTRUMENTS AND AGREEMENTS (s. 128A)
  • DISCLOSURE OF INFORMATION (s. 129)
  • INTERPRETATION OF DOUBLE TAXATION ARRANGEMENTS (s. 130)
  • ASSESSMENTS (s. 134)

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