CFM42000 - Deemed loan relationships: disguised interest: contents

Contents

  1. CFM42010
    Disguised interest: overview
  2. CFM42020
    Disguised interest: repealed provisions
  3. CFM42030
    Disguised interest: commencement
  4. CFM42040
    Disguised interest: the main rules
  5. CFM42050
    Disguised interest: exemptions
  6. CFM42060
    Disguised interest: returns 鈥榚conomically equivalent to interest鈥�
  7. CFM42070
    Disguised interest: credits and debits to be brought into account
  8. CFM42080
    Disguised interest: returns split between more than one party
  9. CFM42090
    Disguised interest: no double counting
  10. CFM42100
    Disguised interest: exchange gains and losses
  11. CFM42110
    Disguised interest: meaning of 鈥榓rrangement鈥�
  12. CFM42120
    Disguised interest: returns brought into account for other tax purposes
  13. CFM42130
    Disguised interest: tax avoidance purpose
  14. CFM42140
    Disguised interest: excluded shares: introduction
  15. CFM42150
    Disguised interest: excluded shares: basic rule
  16. CFM42160
    Disguised interest: excluded shares: 鈥榠nvolves only鈥�
  17. CFM42170
    Disguised interest: excluded shares: 鈥榬elevant shares鈥�
  18. CFM42180
    Disguised interest: excluded shares: fully paid up shares