Jul 21, 2022 L-Day: formal UK transfer pricing documentation requirements given the green light By Adrian Maasch As part of the draft 2022-23 Finance Bill legislation released yesterday, formal UK transfer pricing documentation requirements have been...
Jan 20, 2022 2022 edition of the OECD Transfer Pricing Guidelines By Bahar Ozbaris The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...
Dec 01, 2021 Transfer pricing: master & local file in, IDS out...for now By Adrian Maasch Yesterday, HMRC released a summary of the main findings of its consultation on "transfer pricing documentation" launched on 23 March...
Nov 30, 2021 UK transitions to OECD mandatory disclosure rules By Jeremy McCallum Today, HMRC launched its long awaited UK mandatory disclosure rules (MDR) consultation process. The process seeks views on the design of...