The following Tax practice note provides comprehensive and up to date legal information on Characterisation of entities for transfer pricing purposes...
Does a connected entity as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an associated company with the meaning of section 449 of the CTA 2010...
Does the UK (or HMRC in practice) express a preference for a particular transfer pricing method for establishing an arm’s length price of interest, which is based on the...
The following Tax practice note provides comprehensive and up to date legal information on Establishing an arm's length price for transfer pricing purposes...
The following Tax practice note provides comprehensive and up to date legal information on Transfer pricing and joint ventures
The following Tax practice note provides comprehensive and up to date legal information on Transfer pricing and private equity transactions
The following Tax practice note provides comprehensive and up to date legal information on Transfer pricing of loans and guarantees
The following Tax practice note provides comprehensive and up to date legal information on What happens when the transfer pricing rules apply?
The following Tax practice note provides comprehensive and up to date legal information on What is transfer pricing?
The following Tax Q&A provides comprehensive and up to date legal information on What method will HMRC use when determining an arm's length interest rate on a related...
The following Tax practice note provides comprehensive and up to date legal information on When do the UK transfer pricing rules apply?
The following Tax practice note provides comprehensive and up to date legal information on When is the UK participation condition met?
The following Tax Q&A provides comprehensive and up to date legal information on Which types of persons are within the UK transfer pricing regime?
