CTM21300 - ACT: FID: foreign profits: contents
| CTM21305 | Definitions and outline of scheme |
| CTM21310 | Matching FID with distributable foreign profits (DFP): outline |
| CTM21320 | Matching FID with DFP: of same company |
| CTM21330 | Matching FID with DFP: of a subsidiary |
| CTM21340 | Matching FID with DFP: meaning of 51% subsidiary |
