BKM406000 | Banking surcharge: targeted anti-avoidance rules: contents

Contents11 entries

1. BKM406100Banking surcharge: targeted anti-avoidance rules: overview
2. BKM406200Banking surcharge: targeted anti-avoidance rules: meaning of arrangements
3. BKM406300Banking surcharge: targeted anti-avoidance rule: meaning of relevant transfer - surcharge profits
4. BKM406350Banking surcharge: targeted anti-avoidance rule: meaning of relevant transfer – CFC chargeable profits
5. BKM406400Banking surcharge: targeted anti-avoidance rule: meaning of non-banking company
6. BKM406450Banking surcharge: targeted anti-avoidance rule: meaning of deductible amount
7. BKM406500Banking surcharge: targeted anti-avoidance rule: meaning of significant
8. BKM406600Banking surcharge: targeted anti-avoidance rule: meaning of main purpose or one of the main purposes
9. BKM406700Banking surcharge: targeted anti-avoidance rule: the second CFC TAAR
10. BKM406800Banking surcharge: targeted anti-avoidance rule: anti-forestalling rule
11. BKM406900Banking surcharge: targeted anti-avoidance rule: code of practice on taxation for banks and the TAAR