HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
17 March 2023, see all updates
  1. Contents

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

  1. INTM050000
    Data protection
  2. INTM100000
    Introduction
  3. INTM120000
    Company residence: contents
  4. INTM150000
    Principles of Double Taxation Relief and Introduction to Double Taxation Agreements: contents
  5. INTM160000
    Double Taxation Relief: contents
  6. INTM190000
    Controlled Foreign Companies: contents
  7. INTM260000
    Non-residents trading in the UK: contents
  8. INTM280000
    Foreign permanent establishments of UK companies: contents
  9. INTM330000
    DT applications and claims in CAR Residency: contents
  10. INTM370000
    The Non-resident Landlords Scheme: contents
  11. INTM400000
    Interest and Royalty Payments: contents
  12. INTM410000
    Transfer pricing: legislation and principles: contents
  13. INTM420000
    Transfer pricing - methodology: contents
  14. INTM440000
    Transfer pricing - Types of transactions: contents
  15. INTM441000
    Transfer Pricing - Transactions and Structures - Business Structures: contents
  16. INTM480000
    Transfer pricing - operational guidance: contents
  17. INTM489500
    Diverted Profits Tax: contents
  18. INTM500000
    Intra-group funding: contents
  19. INTM510000
    Thin capitalisation: practical guidance: contents
  20. INTM550000
    Hybrids: contents
  21. INTM590000
    Arbitrage - legislation and principles: contents
  22. INTM597000
    Arbitrage: practical guidance: contents
  23. INTM600000
    Transfer of assets abroad: contents
  24. INTM610000
    Contents: Profit Fragmentation Rules
  25. INTM620000
    ORIP:Contents
  26. INTM630000
    Royalty Withholding: Contents
  27. INTM650000
    Distribution exemption: contents
  28. INTM700000
    International movements of capital: contents
  29. INTM800000
    Technical guidance for Swiss/UK Tax Cooperation Agreement: contents
  30. INTM850000
    Hybrid and other mismatches
  31. INTM860000
    Immunities and Privileges: Contents
  32. INTMUPDATE001
    update index