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HMRC internal manual

International Manual

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

  1. INTM100000
    Introduction
  2. INTM120000
    Company residence: contents
  3. INTM150000
    Principles of Double Taxation Relief and Introduction to Double Taxation Agreements: contents
  4. INTM160000
    Double Taxation Relief: contents
  5. INTM190000
    Controlled Foreign Companies: contents
  6. INTM260000
    Non-residents trading in the UK: contents
  7. INTM280000
    Foreign permanent establishments of UK companies: contents
  8. INTM330000
    DT applications and claims in CAR Residency: contents
  9. INTM370000
    The Non-resident Landlords Scheme: contents
  10. INTM400000
    EU Interest and Royalties Directive: contents
  11. INTM410000
    Transfer pricing: legislation and principles: contents
  12. INTM420000
    Transfer pricing - methodology: contents
  13. INTM440000
    Transfer pricing - Types of transactions: contents
  14. INTM441000
    Transfer Pricing - Transactions and Structures - Business Structures: contents
  15. INTM480000
    Transfer pricing - operational guidance: contents
  16. INTM500000
    Intra-group funding: contents
  17. INTM510000
    Thin capitalisation: practical guidance: contents
  18. INTM590000
    Arbitrage - legislation and principles: contents
  19. INTM597000
    Arbitrage: practical guidance: contents
  20. INTM600000
    Transfer of assets abroad: contents
  21. INTM610000
    Contents: Profit Fragmentation Rules
  22. INTM620000
    ORIP
  23. INTM630000
    Royalty Withholding: Contents
  24. INTM650000
    Distribution exemption: contents
  25. INTM700000
    International movements of capital: contents
  26. INTM800000
    Technical guidance for Swiss/UK Tax Cooperation Agreement: contents
  27. INTM850000
    Hybrid and other mismatches
  28. INTM860000
    Immunities and Privileges: Contents