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)