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Legislation
Taxation (International and Other Provisions) Act 2010

CHAPTER 3 Miscellaneous provisions

  • Crossheading Application of Part for capital gains tax purposes
  • Crossheading When foreign tax disregarded in applying Part for corporation tax purposes
  • Crossheading Special rules for discretionary trusts
  • Crossheading Deduction for foreign tax where no credit allowed
  • Crossheading European cross-border transfers of business
  • Crossheading European cross-border mergers
  • Crossheading Transparent entities involved in cross-border transfers and mergers
  • Crossheading Cross-border transfers and mergers: chargeable gains
  • Crossheading Interpretation of sections related to the Mergers Directive
  • Crossheading Cases about being taxed otherwise than in accordance with double taxation arrangements
  • Crossheading The Arbitration Convention
  • Crossheading International dispute-resolution instruments and agreements
  • Crossheading Disclosure of information
  • Crossheading Interpretation of double taxation arrangements
  • Crossheading Assessments
  1. Part 2 Double taxation relief
  2. CHAPTER 3 Miscellaneous provisions

CHAPTER 3 Miscellaneous provisions

From legislation.gov.uk

Contents

  1. Crossheading Application of Part for capital gains tax purposes
  2. Crossheading When foreign tax disregarded in applying Part for corporation tax purposes
  3. Crossheading Special rules for discretionary trusts
  4. Crossheading Deduction for foreign tax where no credit allowed
  5. Crossheading European cross-border transfers of business
  6. Crossheading European cross-border mergers
  7. Crossheading Transparent entities involved in cross-border transfers and mergers
  8. Crossheading Cross-border transfers and mergers: chargeable gains
  9. Crossheading Interpretation of sections related to the Mergers Directive
  10. Crossheading Cases about being taxed otherwise than in accordance with double taxation arrangements
  11. Crossheading The Arbitration Convention
  12. Crossheading International dispute-resolution instruments and agreements
  13. Crossheading Disclosure of information
  14. Crossheading Interpretation of double taxation arrangements
  15. Crossheading Assessments
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