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

INTM200000

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