There is a risk that revised controlled foreign companies rules will encourage transfer of profits into tax havens, says International Development Committee
Information is presented 'in a more logical way'
Alison Lobb and Clive Teitjen look at the recent trend for incorporating the arm's-length principle into areas of the UK corporate tax code beyond the transfer pricing rules
Chris Morgan reviews recent developments.
Robert Langston with your refresher guide to the rules.
Clive Tietjen and Alison Lobb review three new discussion drafts published by the OECD.
Jon Hills on establishing whether a company is small, medium or large for the purposes of the UK transfer pricing rules.
An OECD working party on the transfer pricing aspects of intangibles has invited comments on a discussion draft containing proposed revisions to Chapter VI (Special considerations for intangible
In the first of a new series, Alison Lobb and Clive Tietjen review international developments in the transfer pricing arena
Tax campaigner Richard Murphy’s estimate of the UK’s tax gap is ‘misleadingly high’, HMRC has said in a submission to the House of Commons Treasury Committee.