Are ‘provisions’ synonymous with ‘conditions’ in UK transfer pricing? A debate following BlackRock

Batanayi Katongera

Sarah Bond

Batanayi Katongera (in-house specialist) and Sarah Bond (Freshfields Bruckhaus Deringer) discuss whether the UK terms should be given the broader meaning of the OECD concepts in order to bring greater clarity and reduce the risk of double taxation.

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