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INTM256000 | Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Contents

From HM Revenue & Customs · International Manual

This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.

The current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. The new guidance can be found at INTM190000 onwards.

Contents9 entries

  1. INTM256010Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Introduction to Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment
  2. INTM256020Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Overview of the new rules
  3. INTM256030Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: “Net economic value” created directly by work in an EEA state
  4. INTM256040Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Examples of “Net economic value” created directly by work in an EEA state
  5. INTM256050Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Timing of new rules
  6. INTM256060Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Conditions for application to treat a controlled foreign company’s profits as reduced
  7. INTM256070Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Geographical scope and other defined terms
  8. INTM256080Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Procedures and process
  9. INTM256090Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Information to be included in applications under ICTA88/S751A