OT42000 - Non-Residents Working on the UK Continental Shelf: Computation of Profits - Contents

OT42001

Introduction

OT42010

General Approach

OT42020

Exclusions from Computation of Profits

OT42030

Companies

OT42050

Companies - Double Taxation Agreements - Example

OT42080

Individuals

OT42120

Partnerships

OT42180

Norwegian Partnerships

OT42220

Treatment of Idle Time Costs

OT42280

Treatment of Idle Time Costs - Multiple Vessels

OT42380

Mobilisation & Demobilisation Activities

OT42400

Mobilisation and Demobilisation Fees

OT42430

Loan Relationships - General

OT42440

Loan Relationships - Application to Offshore Contractors