Publisher: Tolley (December 1999)
Format: PDF / Kindle / ePub
Size: 8.1 MB
Downloadable formats: PDF
"Transfer Pricing: A UK Perspective is a practical handbook, which is designed to provide authoritative guidance on transfer pricing issues relevant to the UK. The book offers in-depth coverage of the legislation, practical guidance and other recent developments in this specialised field, including: A detailed analysis of the UK legislation How the legislation applies to companies in the UK, including practical worked examples throughout An examination of transfer pricing rules under the OECD Guidelines, which UK Taxpayers are now obliged to follow Coverage of tax planning techniques related to transfer pricing A detailed outline of the transfer pricing rules in Australia, Canada, France, Germany, Japan and USA An overview of transfer pricing rules in seventeen other countriesTransfer Pricing: A UK Perspective covers all the recent legislative developments including: Finance Act 1998 - UK Transfer Pricing Legislation (Schedule 28 AA Income and Corporation Taxes Act (ICTA) 1988) Finance Act 1999, including provisions in relation to Advance Pricing Agreements The effects on UK taxpayers of the new transfer pricing rules under corporation tax self-assessment"