介绍性文本序言1.引用、生效和生效2.解释本条例的一般范围3.一般规定4.第18部分第2章“外国税收调整金额池”各节的适用5.将外国税收分配给会计期间6.与会计期间和外国期间有关的进一步规定会计7.外国税额的调整8.外国税额调整总额池的计算9.过渡性规定10.外国税额的退还给予双重税收减免11.如何给予减免签名说明

Introductory TextPreliminary1.Citation, commencement and effect2.InterpretationGeneral scope of these Regulations3.General provisions4.Application of sections in Chapter 2 of Part 18The pool of adjusted sums of foreign tax5.Allocation of foreign tax to accounting periods6.Further provisions relating to accounting periods and to foreign periods of accounting7.Adjustments of foreign amounts of tax8.Calculation of amount of pool of adjusted sums of foreign tax9.Transitional provision10.Refunds of foreign taxDouble taxation relief given11.How relief is givenSignatureExplanatory Note