INTM168000 - Foreign tax paid on trade income: limitation on credit
Table of contents
| INTM168010 | 2005 legislation |
| INTM168015 | Examples |
| INTM168020 | Specific transactions - income bearing assets |
| INTM168022 | Anti-avoidance - Trade income |
| INTM168023 | 2009 legislation |
| INTM168025 | Specific transactions - derivatives |
| INTM168030 | Specific transactions - deductions for foreign tax |
| INTM168035 | Methods of approximation |
| INTM168040 | Combined results |
| INTM168045 | Subsequent years |
| INTM168050 | Transitional rule |
| INTM168055 | Manufactured Overseas Dividends (MODs) |
| INTM168060 | Royalties |
| INTM168062 | Management/technical fees |
| INTM168063 | Artistes/athletes/sportsmen |
| INTM168065 | FA05/S86 |
| INTM168070 | 1998 legislation |
| INTM168075 | 1998 legislation - detail |
| INTM168080 | 1998 legislation - Calculating the limit |
| INTM168090 | 1998 legislation - Loan interest |
| INTM168100 | 1998 legislation - First credit limit |
| INTM168110 | 1998 legislation - Foreign tax paid |
| INTM168120 | 1998 legislation - Spared tax |
| INTM168130 | 1998 legislation - Second credit limit |
| INTM168140 | 1998 legislation - Expenditure |
| INTM168150 | 1998 legislation - Expenditure not readily identifiable |
| INTM168160 | 1998 legislation - 'Just and reasonable' financing cost |
| INTM168170 | 1998 legislation - Apportioned financing cost |
| INTM168180 | 1998 legislation - Regulations - SI 1988/88 |
| INTM168190 | 1998 legislation - Regulations - SI 1999/3330 |
| INTM168200 | 1998 legislation - Underlying relief |
| INTM168210 | 1998 legislation - Examples |
| INTM168220 | 1987 legislation |
