INTM - International Manual: main contents

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INTM100000  Introduction
INTM120000  Company Residence
INTM150000  Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
INTM160000  Double Taxation Relief
INTM190000  Controlled Foreign Companies
INTM260000 Non-residents trading in the UK
INTM280000 Foreign permanent establishments of UK companies
INTM330000  Double Taxation applications and claims
INTM370000 The Non-resident Landlords Scheme
INTM400000 EU Interest and Royalties Directive
INTM410000  Transfer Pricing: legislation and principles
INTM420000 Transfer pricing: methodology
INTM440000 Transfer pricing: transactions and structures
INTM441000 Transfer pricing: business structures
INTM480000  Transfer Pricing: operational guidance
INTM500000  Intra-group funding
INTM510000 Thin capitalisation: practical guidance
INTM590000 Arbitrage: legislation and principles
INTM597000 Arbitrage: practical guidance
INTM600000 Transfer of Assets Abroad
INTM650000 Distribution exemption
INTM700000 International movements of capital
INTM800000 Technical guidance for Swiss/UK Tax Cooperation Agreement