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

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Corporate tax
Commentary

The following transactions/events that are of a value (see below) in excess of £100m1 are reportable under the international movement of capital provisions2:

  1.  

    (a)     an issue of shares or debentures by a foreign subsidiary

  2.  

    (b)     a transfer by (or one caused or permitted by) the reporting body of shares or debentures of a foreign subsidiary in which the reporting body has an interest

  3.  

    (c)     a transfer by (or one caused or permitted by) a party

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