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INTM242000 | Controlled Foreign Companies: Residence of CFCs: contents

From HM Revenue & Customs · International Manual

The terms “resident” and “residence” are used in connection with TIOPA10/Part 9A in a number of different senses. The meaning of the terms may vary and care should be taken to establish which of the possible meanings is appropriate to the particular context.

Contents5 entries

  1. INTM242100Controlled Foreign Companies: Residence of CFCs: Introduction
  2. INTM242200Controlled Foreign Companies: Residence of CFCs: The Overall Approach
  3. INTM242300Controlled Foreign Companies: Residence of CFCs: How to determine the territory of residence of a CFC - the general rule
  4. INTM242400Controlled Foreign Companies: Residence of CFCs: Residence in more than one territory
  5. INTM242500Controlled Foreign Companies: Residence of CFCs: Elections and designations about residence