SolvedINTM233000 | Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: contents
From HM Revenue & Customs · International Manual
Chapter 17 contains the rules for apportioning a CFC’s chargeable profits and creditable tax for an accounting period among the relevant persons that have an interest in the CFC.
Contents6 entries
- INTM233100Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Introduction
- INTM233200Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Apportionment to be made in proportion to ordinary shareholdings
- INTM233300Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Apportionment on a just and reasonable basis
- INTM233400Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Indirect Shareholdings
- INTM233500Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Variable Shareholdings
- INTM233600Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: Anti-avoidance