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2d13-b Corporate Interest Restriction (CIR) - The Basics - Part B

Tolley CPD

Corporate Interest Restriction (CIR) - The Basics - Part B

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Tolley Tax Tutor FA 2024 and F(No2)A 2024 International Tax Lectures

2d01 Company residence
2d02 The UK Taxation of Non-UK Resident Companies
2d03 Non-UK Resident Companies and UK Land
2d04 International Movement of Capital
2d05-a Migration of a Company - Part A
2d05-b Migration of a Company - Part B
2d06-a Incorporation of an Overseas PE - Part A
2d06-b Incorporation of an Overseas PE - Part B
2d07-a Transfer Pricing - Part A
2d07-b Transfer Pricing - Part B
2d07-c Transfer Pricing - Part C
2d08 Transfer Pricing - Further Aspects
2d09 Double Tax Treaties
2d10-a Double Tax Relief - Credit Relief - Part A
2d10-b Double Tax Relief - Credit Relief - Part B
2d11 Dividends and Other Distributions
2d12 Double Tax Relief - Exemption for Overseas PEs
2d13-a Corporate Interest Restriction (CIR) - The Basics - Part A
2d13-b Corporate Interest Restriction (CIR) - The Basics - Part B
2d14-a CIR - Excess and Brought Forward Amounts - Part A
2d14-b CIR - Excess and Brought Forward Amounts - Part B
2d14-c CIR - Excess and Brought Forward Amounts - Part C
2d15 CIR - Further Aspects
2d16 Controlled Foreign Companies
2d17-a Controlled Foreign Companies - Further Aspects - Part A
2d17-b Controlled Foreign Companies - Further Aspects - Part B
2d17-c Controlled Foreign Companies - Further Aspects - Part C
2d18 Foreign Currency in Accounts - Translations of Accounts
2d19 Foreign Currency in Accounts - Transactions in the Accounts
2d20-a Diverted Profits Tax - Part A
2d20-b Diverted Profits Tax - Part B
2d20-c Diverted Profits Tax - Part C
2d21-a Digital Services Tax - Part A
2d21-b Digital Services Tax - Part B
2d22 Multinational Top up Tax - The Charge to Tax
2d23 Multinational Top up Tax - Assessment and Administration
Reed Elsevier
Reed Elsevier