– see also Double taxation relief

Convention for mutual administrative assistance in tax matters

Commentary – Tax Reporter ¶170-050

Exemption from tax

Commentary – Tax Reporter ¶132-750

Financial Support Fund

Commentary – Tax Reporter ¶132-750

Loan capital exemption

Legislation/Regulatory – FA86 s. 79(2)-(8)

Model Convention

1966 Draft Convention

Commentary – Tax Reporter ¶685-900

1982 Draft Convention

Commentary – Tax Reporter ¶685-950

Approach of

Commentary – Tax Reporter ¶686-000

Generally

Commentary – Tax Reporter ¶685-850

Transfer pricing guidelines

– see Transfer pricing