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INTM489780 | Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: contents

From HM Revenue & Customs · International Manual

Contents14 entries

  1. INTM489783Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: involvement of entities or transactions lacking economic substance - sections 80 and 81
  2. INTM489786Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: avoiding a UK taxable presence
  3. INTM489789Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: section 80 case where royalties are diverted to a tax haven entity lacking economic substance
  4. INTM489792Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: sufficient economic substance - section 80 examples
  5. INTM489795Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: tangible assets
  6. INTM489798Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: mobile tangible assets
  7. INTM489801Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: interaction between Diverted Profits Tax and the oil contractor ring fence (Part 8 ZA CTA 2010)
  8. INTM489804Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: specific tangible assets
  9. INTM489807Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: intangible assets
  10. INTM489810Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: banking/financial
  11. INTM489813Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: insurance/reinsurance
  12. INTM489816Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: Lloyd’s
  13. INTM489819Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: securitisation
  14. INTM489822Diverted Profits Tax: application of Diverted Profits Tax: examples and particular situations: Shipping and Tonnage Tax