INTM168000 - Double Taxation Relief: Foreign tax paid on trade income: limitation on credit: contents

1. INTM168010

   2005 legislation
2. INTM168015

   Examples
3. INTM168020

   Specific transactions - income bearing assets
4. INTM168022

   Anti-avoidance - Trade income
5. INTM168023

   2009 legislation
6. INTM168025

   Specific transactions - derivatives
7. INTM168030

   Specific transactions - deductions for foreign tax
8. INTM168035

   Methods of approximation
9. INTM168040

   Combined results
10. INTM168045

    Subsequent years
11. INTM168050

    Transitional rule
12. INTM168055

    Manufactured Overseas Dividends (MODs)
13. INTM168060

    Royalties
14. INTM168062

    Management/technical fees
15. INTM168063

    Artistes/athletes/sportsmen
16. INTM168065

    FA05/S86 - Case V Income
17. INTM168070

    1998 legislation
18. INTM168075

    1998 legislation - detail
19. INTM168080

    1998 legislation - Calculating the limit
20. INTM168090

    1998 legislation - Loan interest
21. INTM168100

    1998 legislation - First credit limit
22. INTM168110

    1998 legislation - Foreign tax paid
23. INTM168120

    1998 legislation - Spared tax
24. INTM168130

    1998 legislation - Second credit limit
25. INTM168140

    1998 legislation - Expenditure
26. INTM168150

    1998 legislation - Expenditure not readily identifiable
27. INTM168160

    1998 legislation - 'Just and reasonable' financing cost
28. INTM168170

    1998 legislation - Apportioned financing cost
29. INTM168180

    1998 legislation - Regulations - SI 1988/88
30. INTM168190

    1998 legislation - Regulations - SI 1999/3330
31. INTM168200

    1998 legislation - Underlying relief
32. INTM168210

    1998 legislation - Examples
33. INTM168220

    1987 legislation