INTM242000 - Controlled Foreign Companies: Residence of CFCs: contents

The terms “resident” and “residence” are used in connection with TIOPA10/Part 9A in a number of different senses. The meaning of the terms may vary and care should be taken to establish which of the possible meanings is appropriate to the particular context.

1. INTM242100

   Introduction
2. INTM242200

   The Overall approach
3. INTM242300

   How to determine the territory of residence of a CFC - the general rule
4. INTM242400

   Residence in more than one territory
5. INTM242500

   Elections and designations about residence