The Resource Profit shifting and the United Kingdom

Profit shifting and the United Kingdom

Label
Profit shifting and the United Kingdom
Title
Profit shifting and the United Kingdom
Creator
Subject
Language
eng
Summary
The Finance Bill 2014 enacted new legislation on so-called "profit transfers" and on certain other specific transactions. One thing that these have in common is that they may cut straight across the application of the arm's length principle. Certainly, they have the potential to do so. This article looks at the background to these new rules, the rules themselves, and their potential application
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
  • Casley, A.J
  • Wlazlowski, S
  • Wood, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • profit shifting
  • profits tax
Label
Profit shifting and the United Kingdom
Instantiates
Publication
Label
Profit shifting and the United Kingdom
Publication

Library Locations

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