LAM09000 | Double Tax Relief

Contents12 entries

1. LAM09010Double Tax Relief: Overview
2. LAM09020Double Tax Relief: Restriction of foreign tax credit proportionate to split of income on the commercial allocation basis TIOPA10/S97
3. LAM09030Double Tax Relief: Interaction of DTR and amounts set against total profits - management expenses and interest TIOPA10/S52(2); CTA09/S457 and S459
4. LAM09100Double Tax Relief: Restriction of relief to the corporation tax rate and interaction with policyholder tax rate TIOPA10/S42
5. LAM09200Double Tax Relief: Credit relief restriction where profits calculated on trade basis: overview and general principles TIOPA10/S42 and TIOPA10/S99
6. LAM09210Double Tax relief: Credit relief restriction where profits calculated on trading basis: first limitation TIOPA10/S100
7. LAM09220Double Tax Relief: Credit relief restriction where profits calculated on trading basis: second limitation TIOPA10/S101
8. LAM09230Double Tax Relief: Credit relief restriction where profits calculated on trading basis: meaning of total relevant expenses and total income TIOPA10/S103
9. LAM09240Double Tax Relief: Credit relief restriction where profits calculated on trading basis: example
10. LAM09250Double Tax Relief: Companies with overseas branches
11. LAM09260Double Tax Relief: General limitations on credit relief: pension business and minimisation of foreign tax TIOPA10/S33
12. LAM09270Double Tax Relief: Claims under a double taxation agreement