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

1. INTM413010

   Overview
2. INTM413020

   Thin capitalisation legislation: Introduction
3. INTM413030

   The “would” and “could” 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

   UK–UK thin capitalisation
10. INTM413100

    Special rules for lending between companies
11. INTM413110

    Guarantees – what they do and what they are
12. INTM413120

    Disregarding guarantees in working out the arm’s length cost of debt
13. INTM413130

    Establishing the arm’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 arm’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 – 31 March 2004
26. INTM413260

    Evolution of the thin capitalisation legislation: interest re-characterised as a distribution