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
Return to: Appendixes for the IDS