Macfarlanes

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...

May 04, 2022

By Nick Foster-Taylor

Statistics released by HMRC show that transfer pricing revenues have increased from £1.45bn in the 12 months to 31 March 2020 to £2.16bn...

Jan 20, 2022

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

By Adrian Maasch

Yesterday, HMRC released a summary of the main findings of its consultation on "transfer pricing documentation" launched on 23 March...

Sep 24, 2019

By Macfarlanes

The story is simple: a shareholder acquires a property in France through a Luxembourg Company. The acquisition is financed by a 12%...

Sep 24, 2019

By Macfarlanes

Bond search versus loan search? The question of which benchmarking method to use has for a long time been a matter of technical debate...