Transfer Pricing in the UK

作者： Jennifer Paul; Stephen Relf
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847984104
出版时间 October 2012
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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Transfer Pricing in the UK is one of the most important and technically challenging areas of tax law. There have been significant recent developments in this area making Transfer Pricing essential guidance on the application of Transfer Pricing rules.

Transfer pricing largely applies to large companies and groups meaning that the book has been written with managers in mind.

Topics include:
- The rewriting of the UK’s rules into TIOPA 2010
- The DSG Retail case
- The revision in 2009 and 2010 of the OECD’s TP guidelines
Key Features
- Provides an overview of transfer pricing and is written with ‘non-experts’ in mind
- Easy to use structure to identify issues relating to your company and industry
- HMRC reference materials in the appendices
- Identifies and explains most issues that arise for transfer pricing
- The book uses real life examples from the authors’ extensive experience
- Introduction
- The OECD Guidelines
- Compliance, administration and dispute resolution
- Appendix

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