https://wiki.treasurers.org/w/index.php?title=Corporate_Interest_Restriction&feed=atom&action=history
Corporate Interest Restriction - Revision history
2024-03-29T15:40:49Z
Revision history for this page on the wiki
MediaWiki 1.40.0
https://wiki.treasurers.org/w/index.php?title=Corporate_Interest_Restriction&diff=11704&oldid=prev
imported>Doug Williamson: Categorise.
2018-05-02T10:23:40Z
<p>Categorise.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 10:23, 2 May 2018</td>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Corporate_Interest_Restriction&diff=11703&oldid=prev
imported>Doug Williamson: Link with De minimis page.
2018-05-02T07:56:42Z
<p>Link with De minimis page.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 07:56, 2 May 2018</td>
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<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==See also==</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==See also==</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Base erosion and profit shifting]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Base erosion and profit shifting]]</div></td></tr>
<tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">* [[De minimis]]</ins></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Debt cap]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Debt cap]]</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Fixed ratio method]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Fixed ratio method]]</div></td></tr>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Corporate_Interest_Restriction&diff=11702&oldid=prev
imported>Doug Williamson: Mend link.
2018-05-02T06:54:32Z
<p>Mend link.</p>
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 06:54, 2 May 2018</td>
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<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Base erosion and profit shifting]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Base erosion and profit shifting]]</div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Debt cap]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Debt cap]]</div></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* [[Fixed<del style="font-weight: bold; text-decoration: none;">-</del>ratio method]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>* [[Fixed ratio method]]</div></td></tr>
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imported>Doug Williamson
https://wiki.treasurers.org/w/index.php?title=Corporate_Interest_Restriction&diff=11701&oldid=prev
imported>Doug Williamson: Create page. Source: HMRC guidance https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/684353/CIR_Guidance.pdf
2018-05-02T06:32:26Z
<p>Create page. Source: HMRC guidance https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/684353/CIR_Guidance.pdf</p>
<p><b>New page</b></p><div>''UK Corporation Tax - anti-avoidance''.<br />
<br />
(CIR).<br />
<br />
The UK's Corporate Interest Restriction limits UK Corporation Tax relief for interest and amounts economically equivalent to interest.<br />
<br />
CIR is effective from April 2017.<br />
<br />
It implements the related recommendations of the OECD's Base erosion and profit shifting (BEPS) initiative.<br />
<br />
<br />
==See also==<br />
* [[Base erosion and profit shifting]]<br />
* [[Debt cap]]<br />
* [[Fixed-ratio method]]<br />
* [[Tax avoidance]]<br />
* [[Tax relief]]<br />
* [[Worldwide interest cap]]</div>
imported>Doug Williamson