INTM550500 | Hybrids: definition of key terms: contents
From HM Revenue & Customs · International Manual
Contents16 entries
- INTM550510Hybrids: definition of key terms: arrangements within the scope of Part 6A
- INTM550520Hybrids: definition of key terms: meaning of tax
- INTM550530Hybrids: definition of key terms: equivalent provision under the law of a territory outside the United Kingdom
- INTM550540Hybrids: definition of key terms: payment and quasi-payment, securitisation companies
- INTM550550Hybrids: definition of key terms: payer and payee
- INTM550560Hybrids: definition of key terms: ordinary income
- INTM550570Hybrids: definition of key terms: ordinary income of controlled foreign companies
- INTM550580Hybrids: definition of key terms: hybrid entities, residence, investors and investor jurisdiction
- INTM550590Hybrids: definition of key terms: permanent establishment
- INTM550600Hybrids: definition of key terms: financial instruments and relevant investment funds
- INTM550610Hybrids: definition of key terms: control groups and related persons
- INTM550620Hybrids: definition of key terms: 50% investment and 25% investment
- INTM550630Hybrids: definition of key terms: partnership and partnership members
- INTM550640Hybrids: definition of key terms: reasonable to suppose
- INTM550650Hybrids: definition of key terms: structured arrangements
- INTM550660Hybrids: definition of key terms: summary