CFM93000 | Debt cap: interaction with other rules: Contents
From HM Revenue & Customs · Corporate Finance Manual
Contents8 entries
- CFM93010Debt cap: interaction with other rules: deduction of tax
- CFM93020Debt cap: interaction with other rules: late payment of interest - transitional provision
- CFM93030Debt cap: interaction with other rules: transfer pricing
- CFM93040Debt cap: interaction with other rules: tax arbitrage
- CFM93045Debt cap:interaction with other rules:Hybrid Mismatch
- CFM93050Debt cap: interaction with other rules: controlled foreign companies: accounting periods beginning before 1 January 2013
- CFM93055Debt cap: interaction with other rules: controlled foreign companies - CFC accounting periods beginning on or after 1 January 2013
- CFM93060Debt cap: interaction with other rules: Corporate Interest Restriction: Periods of account straddling 1 April 2017