| INTM210510 | Introduction to
Controlled Foreign Companies: EEA states - deduction for net
economic value against apportionment |
| INTM210520 | Overview of the new
rules |
| INTM210530 | “Net economic
value” created directly by work in an EEA state |
| INTM210540 | Examples of “Net
economic value” created directly by work in an EEA state |
| INTM210550 | Timing of new rules |
| INTM210560 | Conditions for
application to treat a controlled foreign company’s profits
as reduced |
| INTM210570 | Geographical scope and
other defined terms |
| INTM210580 | Procedures and
process |
| INTM210590 | Information to be
included in applications under ICTA88/S751A |
