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Search results: 3 article(s) found in topic: Corporation tax - keyword: Transfer pricing

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TRANSFER PRICING

What does BEPS mean for smaller businesses?

The base erosion and profit shifting project is an initiative aimed at multi-national companies; however, some SMEs can be affected. What is the possible impact on your clients, and what should you do about it? More...

CORPORATION TAX

Transfers of trading stock or intangibles

The rules which impose market value on appropriations to or from trading stock are generally well understood. But transfers between related parties may trigger transfer pricing rules and new provisions have applied since 8 July 2015. What do you need to know? More...

TRANSFER PRICING

Is the client still entitled to a compensating adjustment?

The rules on claiming compensation adjustments for transactions between connected parties changed part way through 2013/14. Having just completed the first return filing period affected by the changes, what can you learn from it? More...
Last updated: 29.05.2020

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