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Contents

Official guidance
International Manual

INTM550000 · Hybrids

  • INTM550010 · Introduction
  • INTM550500 · Definition of key terms
  • INTM551000 · Financial instruments (Chapter 3)
  • INTM552000 · Hybrid transfers (Chapter 4)
  • INTM553000 · Hybrid payer (Chapter 5)
  • INTM554000 · Transfers by UK permanent establishment of a multinational company (Chapter 6)
  • INTM555000 · Hybrid payee (Chapter 7)
  • INTM556000 · Multinational payee (Chapter 8)
  • INTM557000 · Hybrid entity double deduction mismatches (Chapter 9)
  • INTM558000 · Dual territory double deduction (Chapter 10)
  • INTM559000 · Imported mismatches (Chapter 11)
  • INTM561100 · Other provisions - adjustments in light of subsequent events
  • INTM561200 · Allocation of DII within a group
  • INTM561500 · Other provisions - anti-avoidance
  • INTM561600 · Special provision concerning transparent funds
  • INTM561650 · Special provision concerning transparent funds - structured arrangements
  • INTM561700 · Operational guidance
  1. International Manual
  2. Hybrids: contents

INTM550000 | Hybrids: contents

From HM Revenue & Customs · International Manual

Contents17 entries

  1. INTM550010Hybrids: introduction: contents
  2. INTM550500Hybrids: definition of key terms: contents
  3. INTM551000Hybrids: financial instruments (Chapter 3): contents
  4. INTM552000Hybrids: hybrid transfers (Chapter 4): contents
  5. INTM553000Hybrids: hybrid payer (Chapter 5): contents
  6. INTM554000Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6): contents
  7. INTM555000Hybrids: hybrid payee (Chapter 7): contents
  8. INTM556000Hybrids: multinational payee (Chapter 8): contents
  9. INTM557000Hybrids: hybrid entity double deduction mismatches (Chapter 9): contents
  10. INTM558000Hybrids: dual territory double deduction (Chapter 10): contents
  11. INTM559000Hybrids: imported mismatches (Chapter 11): contents
  12. INTM561100Hybrids: other provisions - adjustments in light of subsequent events: contents
  13. INTM561200Hybrids: allocation of DII within a group: contents
  14. INTM561500Hybrids: other provisions - anti-avoidance
  15. INTM561600Hybrids: special provision concerning transparent funds
  16. INTM561650Hybrids: special provision concerning transparent funds - structured arrangements
  17. INTM561700Hybrids: operational guidance: contents
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