Advance pricing agreements

Assessments

Company non-UK resident under

Czechoslovakia

Giving effect to

Capital gains tax

Corporation tax

Double taxation, meaning

Generally

Income tax

Orders, contents and procedure

Petroleum revenue tax

Retrospective provisions

Special withholding tax

Supplementary provisions

Interpretation

Interest, special relationship rule

Profits of foreign enterprises, UK taxation of

Royalties, special relationship rule

Meaning

Partnerships

Pensions

Regulations, power to make

Royalties

Switzerland

Turkey

USA

USSR

Yugoslavia