INTM216000 - Controlled Foreign Companies: The CFC charge gateway chapter 9 - exemptions for profits from qualifying loan relationships: contents

  1. INTM216100
    Overview
  2. INTM216400
    Introduction: contents
  3. INTM216600
    Scope of the Rules: contents
  4. INTM217000
    What is a Qualifying Loan Relationship: contents
  5. INTM217300
    What is Excluded from the definition of a Qualifying Loan Relationship: contents
  6. INTM218100
    How do you determine the profits of a Qualifying Loan Relationship: contents
  7. INTM218600
    The 75% Exemption
  8. INTM218700
    Full Exemption - Qualifying Resources: contents
  9. INTM219100
    Matched Interest Rule: contents
  10. INTM219500
    Transfer Pricing adjustments in the context of Chapter 9
  11. INTM219600
    UK company used as a conduit in a CFC shelter
  12. INTM219700
    Double Taxation Relief and UK companies used as a conduit : contents
  13. INTM220000
    Interaction of Chapter 9 Exemption with the Arbitrage Rules
  14. INTM220100
    Exemptions for profits from Qualifying Loan Relationships: Claims