INTM256000 - Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Contents

This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.

»Ê¹ÚÌåÓýapp current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. »Ê¹ÚÌåÓýapp new guidance can be found at INTM190000 onwards.

  1. INTM256010
    Introduction to Controlled Foreign Companies - EEA states - deduction for net economic value against apportionment
  2. INTM256020
    Overview of the new rules
  3. INTM256030
    "Net economic value" created directly by work in an EEA state
  4. INTM256040
    Examples of "Net economic value" created directly by work in an EEA state
  5. INTM256050
    Timing of new rules
  6. INTM256060
    Conditions for application to treat a controlled foreign company's profits as reduced
  7. INTM256070
    Geographical scope and other defined terms
  8. INTM256080
    Procedures and process
  9. INTM256090
    Information to be included in applications under ICTA88/S751A