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

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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

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

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