The Resource Annual review : United Kingdom

Annual review : United Kingdom

Label
Annual review : United Kingdom
Title
Annual review : United Kingdom
Creator
Subject
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
Publication

Library Locations

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      52.3736660 4.9336932
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