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INTM620700 | Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Contents

From HM Revenue & Customs · International Manual

Contents10 entries

  1. INTM620710Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of arising
  2. INTM620720Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of residence
  3. INTM620730Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of full treaty territory
  4. INTM620740Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of “UK-derived amount” and “UK sales”
  5. INTM620750Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of intangible property
  6. INTM620760Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of Control Groups
  7. INTM620770Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of related persons
  8. INTM620780Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of 51% and 25% investment
  9. INTM620790Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Meaning of direct or indirect participation in management, control or capital
  10. INTM620795Offshore Receipts in respect of Intangible Property (ORIP): Glossary of terms: Other definitions