INTM203000 - Controlled Foreign Companies: exemptions - excluded countries

Contents

INTM203010The excluded countries' exemption
INTM203020Purpose of the list
INTM203030Terms of list (schedule)
INTM203040Meaning of 'resident'
INTM203050Income and gains requirement
INTM203060Commercially quantified income
INTM203070Non-local source income
INTM203080Meaning of 'gross amount' and 'income' and 'gains'
INTM203090Branch and agency income
INTM203100Branch or agency income treated as local source
INTM203110Inclusion of non-local source income in branch or agency income
INTM203120Banks and insurance companies
INTM203130List of excluded countries
INTM203140Application of non-local source income rules to branch or agency income: examples

 

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