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Transfer Pricing in the UK

Transfer Pricing in the UK

  • Author:
  • Publisher: Wolters Kluwer U.K. (formerly CCH)
  • ISBN: 9781847984104
  • Published In: October 2012
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Details

    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 UK legislation
      • The basic rule
      • Exemptions from the basic rule
      • Compensating adjustments and balancing payments
    • The OECD Guidelines
      • Applying the arm's length principle
      • The transfer pricing methods
      • Particular situations
    • Compliance, administration and dispute resolution
    • Appendix

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