Transfer Pricing in the UK

Taxation › U.K. › Transfer Pricing

Transfer Pricing in the UK

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

Table of Contents

  • 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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