SolvedINTM620300 | Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Contents
From HM Revenue & Customs · International Manual
Contents7 entries
- INTM620310Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Limited UK sales
- INTM620320Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Company resident in specified territory (“listed territory”)
- INTM620330Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Business in territory of residence
- INTM620340Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Foreign tax at least half of UK tax
- INTM620350Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Income of opaque partnership in full treaty territory
- INTM620360Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Certain bodies corporate that are transparent in a full treaty territory
- INTM620370Offshore Receipts in respect of Intangible Property (ORIP): Exemptions: Double taxation on amounts within the same control group