INTM557190 - Hybrids: hybrid entity double deduction mismatches (Chapter 9): examples
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INTM557200No dual inclusion income
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INTM557210Timing and recognition differences – permitted periods – illegitimate overseas deduction
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INTM557220Grant of share options
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INTM557230Calculating dual inclusion income under a CFC regime
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INTM557240Double deduction mismatch offset against deemed dual inclusion income