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