International Manual
Contents:
- Preface
- [INTM100000] INTM100000 – International Manual
- INTM120000 – Company residence [INTM120000]
- INTM150000 – Principles of Double Taxation Relief and Introduction to Double Taxation Agreements [INTM150000]
- INTM160000 – Double Taxation Relief [INTM160000]
- INTM190000 – Controlled Foreign Companies [INTM190000]
- INTM260000 – Non-residents trading in the UK [INTM260000]
- INTM280000 – Foreign Permanent Establishments of UK Companies [INTM280000]
- INTM330000 – Double Taxation applications and claims [INTM330000]
- INTM370000 – The Non-resident Landlords Scheme [INTM370000]
- INTM400000 – Interest and Royalty Payments [INTM400000]
- INTM410000 – Transfer pricing guidance [INTM410000]
- INTM420000 – Transfer Pricing: Methodologies: Introduction [INTM420000]
- INTM440000 – Transfer pricing: Types of transactions [INTM440000]
- INTM441000 – Transfer Pricing: Transactions and Structures: Business Structures [INTM441000]
- INTM480000 – Transfer Pricing: Operational guidance [INTM480000]
- Intra-group funding [INTM500000]
- INTM489500 – Diverted Profits Tax [INTM489500]
- INTM500000 – Intra-group funding [INTM500000]
- INTM510000 – Thin capitalisation: practical guidance – contents [INTM510000]
- INTM590000 – Arbitrage: legislation and principles – Contents [INTM590000]
- INTM597000 – Arbitrage: practical guidance [INTM597000]
- INTM600000 – Transfer of assets abroad [INTM600000]
- INTM610000 – Contents: Profit Fragmentation Rules [INTM610000]
- INTM620000 – Offshore Receipts in Respect of Intangible Property [INTM620000]
- INTM630000 – Royalty Withholding [INTM630000]
- INTM650000 – Distribution exemption [INTM650000]
- INTM700000 – International movements of capital [INTM700000]
- INTM800000 – Technical guidance for Swiss/UK Tax Cooperation Agreement [INTM800000]
- [INTM850000] INTM850000 – Hybrid and other mismatches
- INTM860000 – Immunities and Privileges [INTM860000]
- Additional material found on the HMRC site [INTM155000]