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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. INTM190000
  3. INTM236000

INTM236200 - Controlled Foreign Companies: Control: Legal and economic control: contents

This section looks at how legal and economic control is defined. It then looks at the 40% rule and the attribution rules for control.

  1. INTM236225
    Legal control
  2. INTM236250
    Economic control
  3. INTM236275
    The 40% rule
  4. INTM236300
    Attribution rules
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