INTM164000 - Double Taxation Relief: UK residents with foreign income or gains - dividends: contents

  1. INTM164010
    Foreign dividends - glossary
  2. INTM164020
    Dividend articles in double taxation agreements
  3. INTM164030
    EC Directive
  4. INTM164040
    Portfolio shareholders
  5. INTM164050
    Portfolio shareholders 바카라 사이트“ exceptions
  6. INTM164060
    Direct investors 바카라 사이트“ underlying tax
  7. INTM164070
    Tax deducted
  8. INTM164080
    Split rate taxes
  9. INTM164090
    Dividend stripping
  10. INTM164100
    Underlying tax
  11. INTM164110
    Underlying tax 바카라 사이트“ rate boosting
  12. INTM164120
    Underlying tax 바카라 사이트“ computation of relevant profits
  13. INTM164130
    Underlying tax 바카라 사이트“ dividend resolutions
  14. INTM164140
    Underlying tax 바카라 사이트“ minimising foreign tax paid
  15. INTM164150
    Underlying tax 바카라 사이트“ groups taxed as single entity overseas
  16. INTM164151
    Consolidated tax calculation 바카라 사이트“ joiners and leavers
  17. INTM164155
    Tax deductions for dividends
  18. INTM164156
    Accounts deductions for dividends
  19. INTM164160
    Underlying tax 바카라 사이트“ reserves
  20. INTM164170
    Underlying tax 바카라 사이트“ pre-merger profits 바카라 사이트“ dividends paid to the UK before 21 March 2000
  21. INTM164180
    Underlying tax - pre-merger profits 바카라 사이트“ dividends paid to the UK on or after 21 March 2000
  22. INTM164190
    Underlying tax 바카라 사이트“ imputation systems
  23. INTM164200
    Underlying tax 바카라 사이트“ insurance companies
  24. INTM164210
    Dividends received by UK companies on or after 31 March 2001 - background and overview
  25. INTM164215
    Shares treated as loan relationships
  26. INTM164220
    Dividends received by UK companies on or after 31 March 2001 - the mixer cap
  27. INTM164230
    Dividends received by UK companies on or after 31 March 2001 - the mixer cap 바카라 사이트“ examples and responsibility
  28. INTM164235
    Dividends received by UK companies on or after 2 December 2004 바카라 사이트“ the ADP mixer cap
  29. INTM164240
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ overview
  30. INTM164250
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ Case A
  31. INTM164260
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ Case B
  32. INTM164270
    Dividends received by UK companies on or after 31 March 2001 - onshore pooling
  33. INTM164280
    Dividends received by UK companies on or after 31 March 2001 - ADP dividends
  34. INTM164290
    Dividends received by UK companies on or after 31 March 2001 - ADP dividends 바카라 사이트“ example
  35. INTM164300
    Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools
  36. INTM164310
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ order of carry back
  37. INTM164320
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ order of use
  38. INTM164330
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ group surrender
  39. INTM164340
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax 바카라 사이트“ group surrender 바카라 사이트“ dual resident company
  40. INTM164350
    Unilateral relief 바카라 사이트“ direct tax
  41. INTM164360
    Unilateral relief 바카라 사이트“ underlying tax
  42. INTM164370
    Unilateral relief 바카라 사이트“ underlying tax 바카라 사이트“ chains of companies
  43. INTM164380
    Unilateral relief 바카라 사이트“ banks
  44. INTM164390
    Unilateral relief 바카라 사이트“ insurance companies
  45. INTM164400
    Determination of rates of foreign underlying tax 바카라 사이트“ general
  46. INTM164410
    Determination of rates of foreign underlying tax 바카라 사이트“ old Agreements
  47. INTM164420
    Determination of rates of foreign underlying tax 바카라 사이트“ 10% control cases
  48. INTM164430
    Determination of rates of foreign underlying tax 바카라 사이트“ insurance companies
  49. INTM164440
    Determination of rates of foreign underlying tax 바카라 사이트“ procedure
  50. INTM164443
    Determination of rates of foreign underlying tax - procedure - information requirements
  51. INTM164450
    Determination of rates of foreign underlying tax 바카라 사이트“ UTG and CTSA
  52. INTM164460
    Determination of rates of foreign underlying tax 바카라 사이트“ information provided by UTG
  53. INTM164470
    Determination of rates of foreign underlying tax 바카라 사이트“ Case V computations 바카라 사이트“ dividends received on or after 31 March 2001
  54. INTM164480
    Determination of rates of foreign underlying tax 바카라 사이트“ Case V computations 바카라 사이트“ dividends received on or after 31 March 2001 with withholding tax
  55. INTM164490
    Determination of rates of foreign underlying tax 바카라 사이트“ Case V 바카라 사이트“ standard cases - example
  56. INTM164500
    Determination of rates of foreign underlying tax 바카라 사이트“ Case V 바카라 사이트“ inclusive rates - examples
  57. INTM164510
    Determination of rates of foreign underlying tax 바카라 사이트“ Case V 바카라 사이트“ company tax deducted - example
  58. INTM164515
    Determination of rates of foreign underlying tax - Case V - tax spared - example
  59. INTM164520
    Paying agents
  60. INTM164530
    Paying agents 바카라 사이트“ provisional credit
  61. INTM164540
    Paying agents - examples