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Transfer Pricing in the UK

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Transfer Pricing in the UK

Name: Transfer Pricing in the UK
Brand: Wolters Kluwer U.K. (formerly CCH)
SKU: 9781847984104
Price: 1474.80 HKD
Availability: OutOfStock
Author: Jennifer Paul; Stephen Relf
ISBN: 9781847984104

Edited by Jennifer Paul · Stephen Relf

Wolters Kluwer U.K. (formerly CCH) October 2012

Specifications

ISBN-13: 9781847984104
Publisher: Wolters Kluwer U.K. (formerly CCH)
Publication: October 2012
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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