INTM242000 - Controlled Foreign Companies: Residence of CFCs: contents

The terms 鈥渞esident鈥� and 鈥渞esidence鈥� are used in connection with TIOPA10/Part 9A in a number of different senses. The meaning of the terms may vary and care should be taken to establish which of the possible meanings is appropriate to the particular context.

  1. INTM242100
    Introduction
  2. INTM242200
    The Overall approach
  3. INTM242300
    How to determine the territory of residence of a CFC - the general rule
  4. INTM242400
    Residence in more than one territory
  5. INTM242500
    Elections and designations about residence