D6.503 International Movement Of Capital—Reportable Transactions And Events

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Commentary

Corporate tax

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

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(a)�� an issue of shares or debentures by a foreign subsidiary
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(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
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(c)�� a transfer by (or one caused or permitted by) a party

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

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