Annual review : United Kingdom
Resource Information
The work Annual review : United Kingdom represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Annual review : United Kingdom
Resource Information
The work Annual review : United Kingdom represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Annual review : United KingdomWork of
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<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/resource/oOVIJLkZXeU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/oOVIJLkZXeU/">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>
