INTM413000 - Transfer pricing: the main thin capitalisation legislation: contents

  1. INTM413010
    Overview
  2. INTM413020
    Thin capitalisation legislation: Introduction
  3. INTM413030
    The 바카라 사이트śwould바카라 사이트ť and 바카라 사이트ścould바카라 사이트ť arguments
  4. INTM413040
    Summary of sections specific to thin capitalisation
  5. INTM413050
    Potential UK tax advantage
  6. INTM413060
    Transaction / series of transactions
  7. INTM413070
    Separate entity basis for determining borrowing capacity
  8. INTM413080
    The borrowing unit
  9. INTM413090
    UK바카라 사이트“UK thin capitalisation
  10. INTM413100
    Special rules for lending between companies
  11. INTM413110
    Guarantees 바카라 사이트“ what they do and what they are
  12. INTM413120
    Disregarding guarantees in working out the arm바카라 사이트™s length cost of debt
  13. INTM413130
    Establishing the arm바카라 사이트™s length value of a guarantee
  14. INTM413140
    Compensating adjustments for lenders
  15. INTM413150
    Removal of disallowed interest from obligation to deduct tax
  16. INTM413160
    Claims to compensating adjustments for guarantors
  17. INTM413170
    Interaction between claims by lenders and guarantors
  18. INTM413180
    The acting together rules
  19. INTM413190
    Treatment of interest when it is paid
  20. INTM413200
    Interest which exceeds the arm바카라 사이트™s length amount
  21. INTM413210
    Payments of yearly interest made overseas
  22. INTM413220
    Consequences of failing to deduct withholding tax
  23. INTM413230
    The interaction between UK taxing rights and double taxation agreements
  24. INTM413240
    Evolution of thin capitalisation legislation: pre 29 November 1994
  25. INTM413250
    Evolution of the thin capitalisation legislation: 29 November 1994 바카라 사이트“ 31 March 2004
  26. INTM413260
    Evolution of the thin capitalisation legislation: interest re-characterised as a distribution