Air transport

Arm's length principle

Artists

– see also Artists and sculptors

Associated enterprises

Athlete

– see Sportsmen

Attribution of profits

Domestic corporation tax

Domestic income tax

Attribution to agency permanent establishment

Authorised OECD Approach

Banking

Business, meaning

Capital attribution

Cash basis

Barristers

Excluded persons

Small businesses

Unincorporated businesses

Claims

Customary methods of allocation

Dealings

Deduction of expenditure

Deductions allowable at a fixed rate

Premises used both as home and for business

Use of home for business

Vehicles

Enterprise of a contracting state

Entertainer

Factual and functional analysis

Financial institutions

Fixed base

Force of attraction

Foreign profits exemption

Independent personal services

Industrial or commercial profit

Insurance (also assurance)

Interest expense

International traffic

Just and equitable allocation

Leased cars

Before 6 April 2009

From 6 April 2009

Limited liability partnerships, salaried members

Losses

Meaning

OECD report on attribution of profits

Offshore exploration and exploitation

Decommissioning oil and gas wells

Laying pipeline

Transportation and tugboats

Oilfield services

Partnership

Permanent establishment

Professional services

Relevant business activity approach

Relief for fluctuation profits (farming and market gardening/creative artists)

Five-year averaging

Full averaging

Generally

Marginal averaging

Two-year averaging

Self-employment income support scheme

Separate enterprise

Ship manager

Shipping

Solicitors

Specific types of business or income

Sportspersons

– see also Sportsmen

Technical service fees

Made available

Meaning

Territorial waters

Time limits for elections and claims

Tonnage tax

Transaction

Meaning