INTM209000 - Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax

Contents

INTM209010Introduction
INTM209020Definition of chargeable profits
INTM209030Assumed residence and apportionment
INTM209040Place of trade
INTM209050Transactions with associates
INTM209060Foreign exchange and currency account
INTM209070Effect on other liabilities
INTM209080Close company and group provisions
INTM209090Claims assumed to be made
INTM209100Disclaimer and variation of reliefs and claims, or elections that are not reliefs
INTM209110Form of disclaimer, etc
INTM209120Majority interest
INTM209130
INTM209135		Time limit
Intangible fixed assets
INTM209140Capital allowances
INTM209150Losses in pre-apportionment accounting period
INTM209160Time limit
INTM209170Form of claim
INTM209180Effect of claim
INTM209190Limitations on scope of ICTA88/SCH24/PARA9
INTM209200Reconstruction without change of ownership
INTM209210Unremittable income
INTM209220Creditable tax

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