International Tax Handbook - ITHCONT13

International Tax Handbook: Contents

SECTION 765 AND AVOIDANCE SCHEMES

ITH1300ICTA88 S765 and avoidance schemes
ITH1301+Section 765(1)(c) and (d) ICTA 1988
ITH1307Avoidance schemes: constraints on ICTA88 S765
ITH1308+Criteria for evaluating applications
ITH1313+Intended scope of (c) and (d)
ITH1319+General consents
ITH1325Avoidance schemes: European Directive: movement of capital
ITH1326Avoidance schemes: ICTA88 S765A
ITH1332+Importance of information from Sections 765 and 765A
ITH1337Avoidance schemes: ICTA88 S765: current scope
ITH1338Avoidance schemes: ICTA88 S765: redeemable preference shares
ITH1342Avoidance schemes: ICTA88 S765: deep discount loans
ITH1343+Index linked loans
ITH1345Avoidance schemes: ICTA88 S765: more deep gain matters




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