International Manual: Main Contents

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INTM100000Introduction
INTM120000Company Residence
INTM150000Principles of Double Taxation Relief and Introduction to Double Taxation Agreements
INTM159000OECD Model Tax Convention and Commentary
INTM160000Double Taxation Relief
INTM200000Controlled Foreign Companies
INTM260000Non-residents trading in the UK
INTM330000DT applications and claims
INTM370000The Non-resident Landlords Scheme
INTM400000EU Interest and Royalties Directive
INTM430000Transfer Pricing: legislation and principles
INTM460000Transfer Pricing cases: a practical guide to enquiries
INTM500000Intra-group funding
INTM540000Thin Capitalisation: legislation and principles
INTM560000Thin capitalisation: FA2004 legislation
INTM570000Thin Capitalisation cases: practical guidance
INTM600000Transfer of Assets Abroad