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Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.5 International reorganisations /International movement of capital / D6.502 International movement of capital

D6.502 International movement of capital

Corporate tax

D6.502 International movement of capital

There is a general reporting requirement governing the international movement of capital, which applies (broadly) to cross border issues or transfers of shares and securities¹.

In outline,

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

B2.413 Car hire

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts