International Tax Handbook - ITHCONT11

International Tax Handbook: Contents

INTEREST. THE LAW

ITH1100The law: interest
ITH1101The law: nature of interest
ITH1102The law: interest: origins
ITH1103The law: source of interest
ITH1104The law: interest: scope of relief
ITH1108+Section 338(4) - Yearly interest paid to non-residents
ITH1114+Complying with Section 340-338(4)(c)
ITH1120+Interest covered by Case IV/V Income - 338(4)(d)
ITH1126+Eurobonds - Sections 338(4)(b) and 124 ICTA 1988
ITH1138The law: interest: short interest
ITH1139The law: interest as a distribution
ITH1142The law: interest: deep discount securities
ITH1143The law: interest: deep gain securities
ITH1144The law: interest: outward loads
ITH1149The law: interest: ICTA88 S787: anti-avoidance
ITH1160The law: interest: FA96/S80-105 & FA96/SCH8-15
ITH1161The law: interest: Repeal of charges provisions
ITH1162The law: interest: Exceptions to accounting treatment
ITH1163The law: interest: Connected companies
ITH1164The law: interest: Outward loans: transfer pricing
ITH1165The law: interest: Anti-avoidance




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