CFM92800 - Debt cap: income from EEA group companies: contents

  1. CFM92810
    Income from EEA group companies: introduction
  2. CFM92820
    Income from EEA group companies: financing income amounts potentially involved
  3. CFM92830
    Income from EEA group companies: priority of application
  4. CFM92840
    Income from EEA group companies: conditions to be met
  5. CFM92850
    Income from EEA group companies: payer is a relevant associate of recipient
  6. CFM92860
    Income from EEA group companies: payer is tax resident in an EEA territory
  7. CFM92870
    Income from EEA group companies: payer is EEA PE of non-EEA resident company
  8. CFM92880
    Income from EEA group companies: payer is liable to tax
  9. CFM92890
    Income from EEA group companies: qualifying EEA tax relief
  10. CFM92900
    Income from EEA group companies: qualifying EEA tax relief given in current or previous period of account
  11. CFM92910
    Income from EEA group companies: ‘all steps taken’
  12. CFM92920
    Income from EEA group companies: qualifying EEA tax relief available for future period of account
  13. CFM92930
    Income from EEA group companies: when to test
  14. CFM92940
    Income from EEA group companies: interaction with double taxation agreements