The Resource Annual review : United Kingdom
Annual review : United Kingdom
Resource Information
The item Annual review : United Kingdom represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Annual review : United Kingdom represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides an update oo transfer pricing issues in the UK in 2013. It looks at (1) legislation (CFCs, the Patent Box, transfer of assets abroad, new tax treaties, compensating adjustments); (2) briefings, guidance and statements of practice (GAAR, alternative dispute resolution, repayment claims, policy on handling advance thin capitalisation agreemenets; (3) application of the transfer pricing rules to individuals and (4) other developments, like the debate on tax avoidance,transfer pricing yield, time taken to resolve enquiries, competent authority figures and exchange of unilateral advance pricing agreemeents information with treaty partners
- Language
- eng
- Label
- Annual review : United Kingdom
- Title
- Annual review : United Kingdom
- Language
- eng
- Summary
- This article provides an update oo transfer pricing issues in the UK in 2013. It looks at (1) legislation (CFCs, the Patent Box, transfer of assets abroad, new tax treaties, compensating adjustments); (2) briefings, guidance and statements of practice (GAAR, alternative dispute resolution, repayment claims, policy on handling advance thin capitalisation agreemenets; (3) application of the transfer pricing rules to individuals and (4) other developments, like the debate on tax avoidance,transfer pricing yield, time taken to resolve enquiries, competent authority figures and exchange of unilateral advance pricing agreemeents information with treaty partners
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 15 (2014),
- http://library.link/vocab/creatorName
-
- Beeton, D
- Clayson, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- CFC
- patent box
- GAAR
- alternative dispute resolution
- tax treaty
- tax avoidance
- APA
- Label
- Annual review : United Kingdom
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Annual-review--United-Kingdom/AN-94y8YLK4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Annual-review--United-Kingdom/AN-94y8YLK4/">Annual review : United Kingdom</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Annual review : United Kingdom
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Annual-review--United-Kingdom/AN-94y8YLK4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Annual-review--United-Kingdom/AN-94y8YLK4/">Annual review : United Kingdom</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
