| INTM210510 |
Introduction to Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment |
| INTM210520 |
Overview of the new rules |
| INTM210530 |
“Net economic value” created directly by work in an EEA state |
| INTM210540 |
Examples of “Net economic value” created directly by work in an EEA state |
| INTM210550 |
Timing of new rules |
| INTM210560 |
Conditions for application to treat a controlled foreign company’s profits as reduced |
| INTM210570 |
Geographical scope and other defined terms |
| INTM210580 |
Procedures and process |
| INTM210590 |
Information to be included in applications under ICTA88/S751A |
