The Resource Inter-group services : United Kingdom

Inter-group services : United Kingdom

Label
Inter-group services : United Kingdom
Title
Inter-group services : United Kingdom
Creator
Subject
Language
eng
Summary
The UK transfer pricing legislation applies to a wide range of transactions, including the provision of management services or centrally provided services. This article considers application of the OECD Guidelines, determining the arm's length price, the cost-plus method, multiple service recipients, transfer pricing documentation, penalties, and audit triggers
Citation source
In: Transfer pricing international journal. - London. - Vol. 11 (2010),
http://library.link/vocab/creatorName
  • Nicholls, W
  • Jairaj, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group services
  • OECD Transfer Pricing Guidelines
  • cost plus method
  • documentation requirements
  • penalties
Label
Inter-group services : United Kingdom
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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