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The last year has seen significant amendments to UK transfer pricing guidance, with more changes anticipated. There have also been legislative and case law developments which have brought into question the compliance of the UK’s transfer pricing rules with European Union (EU) law.
The interaction of transfer pricing with other areas of tax law can be complex with several special sets of transfer pricing rules for specific issues in different parts of the Taxes Acts. It is crucial that practitioners working in this area understand and are up–to–speed with any changes in transfer pricing so that they are able to effectively advise clients.
UK Transfer Pricing 2012–13 explores all of the above issues in a style that is both comprehensive and informative, through the use of numerous practical examples and case studies.