188ÌåÓý

Foreign dividends - glossary

Dividend articles in double taxation agreements

EC Directive

Portfolio shareholders

Portfolio shareholders � exceptions

Direct investors � underlying tax

Tax deducted

Split rate taxes

Dividend stripping

Underlying tax

Underlying tax � rate boosting

Underlying tax � computation of relevant profits

Underlying tax � dividend resolutions

Underlying tax � minimising foreign tax paid

Underlying tax � groups taxed as single entity overseas

Consolidated tax calculation � joiners and leavers

Tax deductions for dividends

Accounts deductions for dividends

Underlying tax � reserves

Underlying tax � pre-merger profits � dividends paid to the UK before 21 March 2000

Underlying tax - pre-merger profits � dividends paid to the UK on or after 21 March 2000

Underlying tax � imputation systems

Underlying tax � insurance companies

Dividends received by UK companies on or after 31 March 2001 - background and overview

Shares treated as loan relationships

Dividends received by UK companies on or after 31 March 2001 - the mixer cap

Dividends received by UK companies on or after 31 March 2001 - the mixer cap � examples and responsibility

Dividends received by UK companies on or after 2 December 2004 � the ADP mixer cap

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � overview

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � Case A

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � Case B

Dividends received by UK companies on or after 31 March 2001 - onshore pooling

Dividends received by UK companies on or after 31 March 2001 - ADP dividends

Dividends received by UK companies on or after 31 March 2001 - ADP dividends � example

Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � order of carry back

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � order of use

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � group surrender

Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax � group surrender � dual resident company

Unilateral relief � direct tax

Unilateral relief � underlying tax

Unilateral relief � underlying tax � chains of companies

Unilateral relief � banks

Unilateral relief � insurance companies

Determination of rates of foreign underlying tax � general

Determination of rates of foreign underlying tax � old Agreements

Determination of rates of foreign underlying tax � 10% control cases

Determination of rates of foreign underlying tax � insurance companies

Determination of rates of foreign underlying tax � procedure

Determination of rates of foreign underlying tax - procedure - information requirements

Determination of rates of foreign underlying tax � UTG and CTSA

Determination of rates of foreign underlying tax � information provided by UTG

Determination of rates of foreign underlying tax � Case V computations � dividends received on or after 31 March 2001

Determination of rates of foreign underlying tax � Case V computations � dividends received on or after 31 March 2001 with withholding tax

Determination of rates of foreign underlying tax � Case V � standard cases - example

Determination of rates of foreign underlying tax � Case V � inclusive rates - examples

Determination of rates of foreign underlying tax � Case V � company tax deducted - example

Determination of rates of foreign underlying tax - Case V - tax spared - example

Paying agents

Paying agents � provisional credit

Paying agents - examples