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INTM168000 | Double Taxation Relief: Foreign tax paid on trade income: limitation on credit: contents

From HM Revenue & Customs · International Manual

Contents33 entries

  1. INTM168010Foreign tax paid on trade income: limitation on credit: 2005 legislation
  2. INTM168015Foreign tax paid on trade income: limitation on credit: Examples
  3. INTM168020Foreign tax paid on trade income: limitation on credit: Specific transactions: income bearing assets
  4. INTM168022Foreign tax paid on trade income: limitations on credit: TIOPA10/S45(1) and (2): anti-avoidance: trade income
  5. INTM168023Foreign tax paid on trade income: limitations on credit: 2009 legislation
  6. INTM168025Foreign tax paid on trade income: limitation on credit: Specific transactions: derivatives
  7. INTM168030Foreign tax paid on trade income: limitation on credit: Specific transactions: deduction for foreign tax
  8. INTM168035Foreign tax paid on trade income: limitation on credit: Methods of approximation
  9. INTM168040Foreign tax paid on trade income: limitation on credit: Combined results
  10. INTM168045Foreign tax paid on trade income: limitation on credit: Subsequent years
  11. INTM168050Foreign tax paid on trade income: limitation on credit: Transitional rule
  12. INTM168055Foreign tax paid on trade income: limitation on credit: Manufactured Overseas Dividends (MODs)
  13. INTM168060Foreign tax paid on trade income: limitation on credit: Royalties
  14. INTM168062Foreign tax paid on trade income: limitation on credit: Management/technical fees
  15. INTM168063Foreign tax paid on trade income: limitation on credit: Artistes/athletes/sportsmen
  16. INTM168065Foreign tax paid on trade income: limitation on credit: FA05/S86 - Foreign Income
  17. INTM168070Foreign tax paid on trade income: limitation on credit: 1998 legislation
  18. INTM168075Foreign tax paid on trade income: limitation on credit: 1998 legislation - detail
  19. INTM168080Foreign tax paid on trade income: limitation on credit: 1998 legislation: calculating the limit
  20. INTM168090Foreign tax paid on trade income: limitation on credit: 1998 legislation: Loan interest
  21. INTM168100Foreign tax paid on trade income: limitation on credit: 1998 legislation: First credit limit
  22. INTM168110Foreign tax paid on trade income: limitation on credit: 1998 legislation - Foreign tax paid
  23. INTM168120Foreign tax paid on trade income: limitation on credit: 1998 legislation: Spared tax
  24. INTM168130Foreign tax paid on trade income: limitation on credit: 1998 legislation: Second credit limit
  25. INTM168140Foreign tax paid on trade income: limitation on credit: 1998 legislation: Expenditure
  26. INTM168150Foreign tax paid on trade income: limitation on credit: 1998 legislation: Expenditure not readily identifiable
  27. INTM168160Foreign tax paid on trade income: limitation on credit: 1998 legislation - 'Just and reasonable' financing cost
  28. INTM168170Foreign tax paid on trade income: limitation on credit: 1998 legislation: Apportioned financing cost
  29. INTM168180Foreign tax paid on trade income: limitation on credit: 1998 legislation: Regulations: SI 1988/88
  30. INTM168190Foreign tax paid on trade income: limitation on credit: 1998 legislation: Regulations: SI 1999/3330
  31. INTM168200Foreign tax paid on trade income: limitation on credit: 1998 legislation: Underlying relief
  32. INTM168210Foreign tax paid on trade income: limitation on credit: 1998 legislation: Examples
  33. INTM168220Foreign tax paid on trade income: limitation on credit: 1987 legislation