| OT42001 | Introduction |
| OT42010 | General Approach |
| OT42020 | Exclusions from
Computation of Profits |
| OT42030 | Companies - General
Charge |
| OT42040 | Companies - Double
Taxation Agreements - General |
| OT42050 | Companies - Double
Taxation Agreements - Example |
| OT42060 | Companies - No Treaty
Protection |
| OT42070 | Companies - Actual
Permanent Establishment |
| OT42080 | Individuals - General
Charge |
| OT42100 | Individuals - Method of
Computation |
| OT42120 | Partnerships -
General |
| OT42140 | Partnerships - Double
Taxation Agreements |
| OT42160 | Partnerships - Method
of Computation |
| OT42180 | Norwegian
Partnerships |
| OT42200 | Joint Ventures |
| OT42220 | Treatment of Idle Time
Costs - Definition |
| OT42250 | Treatment of Idle Time
Costs - Measurement of costs |
| OT42280 | Treatment of Idle Time
Costs - Multiple Vessels |
| OT42300 | Idle Time Costs -
Single Vessels |
| OT42320 | Head Office and
Administrative Costs |
| OT42340 | Head Office and
Administrative Costs - Practical Approach |
| OT42380 | Mobilisation &
Demobilisation Activities |
| OT42400 | Mobilisation and
Demobilisation Fees |
| OT42430 | Loan Relationships -
General |
| OT42440 | Loan Relationships -
Application to Offshore Contractors |
| OT42450 | Loan Relationships -
Double Taxation Agreements |
| OT42460 | Business Profits
Article |
| OT42470 | Certain Interest
Payments |
| OT42480 | Interest Paid -
Requirement to Deduct Tax at Source |
