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INTM557190 | Hybrids: hybrid entity double deduction mismatches (Chapter 9): examples

From HM Revenue & Customs · International Manual

Contents5 entries

INTM557200Hybrids: Hybrid entity double deduction mismatches (Chapter 9): Example: No dual inclusion income
INTM557210Hybrids: Hybrid entity double deduction mismatches (Chapter 9): Example: Timing and recognition differences – permitted periods – illegitimate overseas deduction
INTM557220Hybrids: Hybrid entity double deduction mismatches (Chapter 9): Example: Grant of share options
INTM557230Hybrids: Hybrid entity double deduction mismatches (Chapter 9): Example: Calculating dual inclusion income under a CFC regime
INTM557240Hybrids: Hybrid entity double deduction mismatches (Chapter 9): Example: Double deduction mismatch offset against deemed dual inclusion income