INTM236200 | Controlled Foreign Companies: Control: Legal and economic control: contents
From HM Revenue & Customs · International Manual
This section looks at how legal and economic control is defined. It then looks at the 40% rule and the attribution rules for control.
Contents4 entries
- INTM236225Controlled Foreign Companies: Control: Legal and economic control: Legal control
- INTM236250INTM236250 - Controlled Foreign Companies: Control: Legal and economic control: Economic control
- INTM236275Controlled Foreign Companies: Control: Legal and economic control: The 40% rule
- INTM236300Controlled Foreign Companies: Control: Legal and economic control: Attribution rules