CFM39000 | Loan relationships: tax avoidance: other rules

Contents13 entries

1. CFM39010Loan relationships: tax avoidance: overview of other anti-avoidance rules
2. CFM39020Loan relationships: tax avoidance: artificial payments of interest
3. CFM39030Loan relationships: tax avoidance: artificial payments of interest: sole or main benefit
4. CFM39035Loan relationships: tax avoidance: connected parties deriving benefit from creditor relationships
5. CFM39040Loan relationships: tax avoidance: reset bonds: introduction
6. CFM39050Loan relationships: tax avoidance: reset bonds: mirror bond scheme
7. CFM39060Loan relationships: tax avoidance: reset bonds: change of ownership scheme
8. CFM39070Loan relationships: tax avoidance: reset bonds: use fair value basis
9. CFM39080Loan relationships: tax avoidance: consideration not fully recognised by accounting practice
10. CFM39090Other rules: Intra-group convertibles: overview
11. CFM39091Other rules: Intra-group convertibles: conditions
12. CFM39092Other rules: Intra-group convertibles: effect
13. CFM39093Other rules: Intra-group convertibles: example