CTM21300 - ACT: FID: foreign profits: contents

CTM21305Definitions and outline of scheme
CTM21310Matching FID with distributable foreign profits (DFP): outline
CTM21320Matching FID with DFP: of same company
CTM21330Matching FID with DFP: of a subsidiary
CTM21340Matching FID with DFP: meaning of 51% subsidiary