INTM573000 - Thin capitalisation: filling in form 4450/1

Contents

INTM573010Information supplied on form 4450/1
INTM573020The need for timely completion of the form
INTM573030Where to get help
INTM573040Ensuring you have all the information
INTM573050Looking at the treaty
INTM573060The interest rate
INTM573070The total loan facility
INTM57308075% subsidiaries
INTM573090The special relationship
INTM573100The back-to-back loan and the guaranteed loan
INTM573110The permanent establishment
INTM573120Treaty shopping
INTM573130Reclassification of interest
INTM573140The excessive loan
INTM573150What to do with a completed form 4450/1
INTM573500Table of treaty variations
INTM573510UK treaties with an anti-treaty shopping clause