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UK HMRC Guidance on Transfer Pricing Records for Permanent Establishments

|Approved Changes|United Kingdom
United Kingdom

UK HRMC has published guidance on the transfer pricing records requirements for permanent establishments in the UK in the context of the amendments made by Finance (No. 2) Act 2023 (previous coverage).

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INTM450021 - Transfer pricing records: Permanent Establishments

The transfer pricing records legislation does not apply to permanent establishments that are part of an MNE group that mee…

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