UK seeks a more streamlined approach
October 31, 2007
HMRC wants to be seen as arbiter of best practice, says PwC
Her Majesty's Revenue and Customs (HMRC) is active in transfer pricing audits, particularly in cases of business restructuring, dealing with related issues such as exit charges and permanent establishment (PE) issues. HMRC takes an active role in the OECD’s work on taxation of multinationals and is at the forefront of the OECD work on business restructuring and on comparability and profits methods.
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