INTM - International Manual: main contents

Updates to this guidance

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