Commentary

D1.620 Corporate intangible regime—signpost summary for computational rules

Corporate tax
Corporate tax | Commentary

D1.620 Corporate intangible regime—signpost summary for computational rules

Corporate tax | Commentary

Corporate intangible regime—tax computational rules

D1.620 Corporate intangible regime—signpost summary for computational rules

The starting point for amounts to be taxed or relieved under the corporate intangible regime are the accounting debits and credits, as adjusted for tax and any adjustment required to reflect market value (see D1.610–D1.614).The regime provides specific rules regarding how accounting gains and losses are to be brought into account as credits and debits for tax purposes. These rules are detailed in this section of the commentary as summarised below:

SummaryLink
Intangible credits—receipts within profit and lossD1.621
Intangible credits—revaluationsD1.622
Intangible credits—negative

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