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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

  1. INTM236225Controlled Foreign Companies: Control: Legal and economic control: Legal control
  2. INTM236250INTM236250 - Controlled Foreign Companies: Control: Legal and economic control: Economic control
  3. INTM236275Controlled Foreign Companies: Control: Legal and economic control: The 40% rule
  4. INTM236300Controlled Foreign Companies: Control: Legal and economic control: Attribution rules