Double taxation relief (companies)
Chargeable gains
Companies
Commentary –
Tax Reporter ¶753-200
Controlled foreign companies
Generally
Commentary –
Tax Reporter ¶768-260
;
Tax Reporter ¶770-285
HMRC Guidance –
INTM240800
Non-resident companies
Certificate of residence
Commentary –
Tax Reporter ¶764-520
HMRC Guidance –
INTM162020
;
INTM162160
Generally
Commentary –
Tax Reporter ¶764-500
Petroleum revenue tax
Specified foreign fields
Commentary –
Tax Reporter ¶799-625
Tax credits
Commentary –
Tax Reporter ¶799-550
Transmedian fields
Commentary –
Tax Reporter ¶799-575
Underlying tax
Accumulated losses
Commentary –
Tax Reporter ¶173-600
Calculation
Commentary –
Tax Reporter ¶173-600
Control, required level
Commentary –
Tax Reporter ¶173-600
Generally
Commentary –
Tax Reporter ¶173-600
Nature of foreign entity
Commentary –
Tax Reporter ¶173-600
Split rate taxes
Commentary –
Tax Reporter ¶173-600