INTM203000 - Controlled Foreign Companies: exemptions - excluded countries: Contents
| INTM203010 | The excluded countries' exemption |
| INTM203020 | Purpose of the list |
| INTM203030 | Terms of list (schedule) |
| INTM203040 | Meaning of 'resident' |
| INTM203050 | Income and gains requirement |
| INTM203060 | Commercially quantified income |
| INTM203070 | Non-local source income |
| INTM203080 | Meaning of 'gross amount' and 'income' and 'gains' |
| INTM203090 | Permanent establishment income |
| INTM203100 | Permanent establishment income treated as local source |
| INTM203110 | Inclusion of non-local source income in permanent establishment income |
| INTM203120 | Banks and insurance companies |
| INTM203130 | List of excluded countries |
| INTM203140 | Application of non-local source income rules to permanent establishment income: examples |
