International Tax Handbook - ITHCONT4

International Tax Handbook: Contents

COMPANY RESIDENCE. SOME CONSEQUENCES OF THE LAW

ITH400Company residence: consequences of law
ITH401+Treasury consent to migrations and transfers of business
ITH407+The exit charge
ITH413Company residence: safeguarding collection
ITH419+Loss importation
ITH437+Getting profits back tax free
ITH442Company residence: advantage of central management/control test
ITH445Company residence: nowhere companies before incorporation rule
ITH446Company residence: successors to the nowhere company
ITH449+The incorporation rule and Treaty Non-Residents
ITH452Company residence: companies undergoing forced migration
ITH453Company residence: other consequences of FA94 S249




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