Use Appendix 19 to find the type codes for importing payments.
|
Code |
Type of importing payments |
|---|---|
|
1 |
Importing payment made under a structured arrangement |
|
2 |
Importing payment made directly or indirectly to the offshore deducting entity (non-structured arrangement) |
|
3 |
No importing payments made to the offshore deducting entity |
Continue to: Appendix 20: Reason the deduction disallowed was less than the importing payment