INTM549000 - Thin capitalisation: Interaction of domestic legislation and treaty provisions

Contents

INTM549010Provisions of Interest Article in OECD Model Treaty
INTM549020Special relationship clause
INTM549030Effect of special relationship clause
INTM549040Meaning of special relationship
INTM549050Provisions of ICTA1988/S808A
INTM549060Possibility of corresponding adjustments

 

Home|Main Contents|Manual Contents

Top|Menu