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INTM413000 | Transfer pricing: the main thin capitalisation legislation: contents

From HM Revenue & Customs · International Manual

Contents30 entries

  1. INTM413010Transfer pricing: the main thin capitalisation legislation: Overview
  2. INTM413020Transfer pricing: the main thin capitalisation legislation: Introduction
  3. INTM413030Transfer pricing: thin capitalisation legislation and principles: the “would” and “could” arguments
  4. INTM413040Transfer pricing: the main thin capitalisation legislation: Summary of sections specific to thin capitalisation
  5. INTM413050Transfer pricing: the main thin capitalisation legislation: Potential UK tax advantage
  6. INTM413060Transfer pricing: the main thin capitalisation legislation: Transaction or series of transactions
  7. INTM413070Transfer pricing: the main thin capitalisation legislation: Separate entity basis for determining borrowing capacity
  8. INTM413080Transfer pricing: the main thin capitalisation legislation: Borrowing capacity - the borrowing unit
  9. INTM413090Transfer pricing: the main thin capitalisation legislation: UK-UK thin capitalisation
  10. INTM413100Transfer pricing: the main thin capitalisation legislation: Special rules for lending between companies
  11. INTM413110Transfer pricing: the main thin capitalisation legislation: Guarantees - what they do and what they are
  12. INTM413120Transfer pricing: the main thin capitalisation legislation: Evaluating guarantees: starting with the arm’s length cost of debt
  13. INTM413130Transfer pricing: the main thin capitalisation legislation: Evaluating guarantees: establishing the arm’s length value of a guarantee
  14. INTM413140Transfer pricing: the main thin capitalisation legislation: compensating adjustments for lenders
  15. INTM413150Transfer pricing: the main thin capitalisation legislation: Removal of disallowed interest from obligation to deduct tax
  16. INTM413160Transfer pricing: the main thin capitalisation legislation: Claims to compensating adjustments for guarantors
  17. INTM413170Transfer pricing: the main thin capitalisation legislation: Interaction between claims by lenders and guarantors
  18. INTM413180Transfer pricing: the main thin capitalisation legislation: The acting together rules
  19. INTM413190Transfer pricing: the main thin capitalisation legislation: Treatment of interest when it is paid
  20. INTM413200Transfer pricing: the main thin capitalisation legislation: Interest which exceeds the arm’s length amount
  21. INTM413205Transfer pricing: the main thin capitalisation legislation: HMRC review and temporary pause in processing disclosures
  22. INTM413210Transfer pricing: the main thin capitalisation legislation: Payments of yearly interest made overseas
  23. INTM413220Transfer pricing: the main thin capitalisation legislation: Consequences of failing to deduct withholding tax
  24. INTM413230Transfer pricing: the main thin capitalisation legislation: The interaction between UK taxing rights and double taxation agreements
  25. INTM413232Transfer pricing: the main thin capitalisation legislation: payments of yearly interest overseas: claims for treaty relief where tax was not deducted
  26. INTM413234Transfer pricing: the main thin capitalisation legislation: payments of yearly interest overseas: making and processing claims for treaty relief by payers
  27. INTM413236Transfer pricing: the main thin capitalisation legislation: payments of yearly interest overseas: Giving effect to a claim by a payer
  28. INTM413240Transfer pricing: the main thin capitalisation legislation: Evolution of the thin capitalisation legislation: pre 29 November 1994
  29. INTM413250Transfer pricing: the main thin capitalisation legislation: Evolution of the thin capitalisation legislation: 29 November 1994 - 31 March 2004
  30. INTM413260Transfer pricing: the main thin capitalisation legislation: Evolution of the thin capitalisation legislation - interest re-characterised as a distribution