European cross-border transfers
Derivative contracts
Clearance procedures
Company, meaning
Generally
Notional carrying value
Tax avoidance cases
Transparent entities
Distributions as part of merger
Division of business in a cross-border transfer, exempt distributions
Double taxation relief
Chargeable gains
Conditions to be met
Derivative contracts
Intangible fixed assets
Interpretation
Loan relationships
Transparent entities involved in
Intangible fixed assets
Loan relationships
Generally
Interpretation
Notional carrying value
Reorganisations
Tax avoidance cases
Transferor using fair value accounting
Transparent entities