Corporate tax | Commentary

D2.698 ...

Corporate tax | Commentary

Division D2.6     Transfer pricing

For updates affecting this Division please see Part D0 Updates

Destinations for rewritten material

D2.698 ...

The list below details the destinations of rewritten Simon's content:

D2.601 [Deleted—Background]

Deleted as historic

D2.602 [Deleted—The arm's length principle]

Deleted as historic

D2.603 [Deleted—Alternative approaches]

Deleted as historic

D2.604 [Deleted—The UK position]

Deleted as historic

D2.610 [Rewritten—Introduction]

Rewritten to B4.120

D2.611 [Rewritten—Summary of the current transfer pricing regime]

Rewritten to B4.121

D2.612 [Rewritten—Meaning of 'provision']

Rewritten to B4.121

D2.613 [Rewritten—Affected persons]

Rewritten to B4.121

D2.614 [Rewritten—Transactions or a series of transactions]

Rewritten to B4.122

D2.615 [Rewritten—UK tax advantage]

Rewritten to B4.123

D2.616 [Rewritten—Participation—general]

Rewritten to B4.124

D2.616A [Rewritten—Direct participation]

Rewritten to B4.124

D2.617 [Rewritten—Indirect participation—potential direct participant]

Rewritten to B4.124

D2.617A [Rewritten—Indirect participation—one of several major participants]

Rewritten

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