INTM210000 - Controlled Foreign Companies: apportionment of chargeable profits and creditable tax

Contents

INTM210010Apportionment and assessment
INTM210020Interaction with ICTA88/S739
INTM210030Substantial interest requirement
INTM210040Interests in a controlled foreign company
INTM210050'Entitled to acquire' and 'entitled to secure'
INTM210060Indirect interests
INTM210070Relevant interests
INTM210080Interests by virtue of ordinary shares alone
INTM210090Calculation of interest based on ordinary shares
INTM210100Adjustments for changes in ordinary shareholdings
INTM210110Example of relevant interests and interests by virtue of ordinary shares alone
INTM210120Interests other than by virtue of ordinary shares alone
INTM210130Determination of apportionment by Board