Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 371IG
What is a "qualifying loan relationship"?
Section 371IG defines what counts as a "qualifying loan relationship" of a controlled foreign company (CFC), including rules for tracing through chains of loans to identify the ultimate debtor.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.