EYEY

UK publishes requirements for Transfer Pricing records

|Tax Alerts, Information Reporting, Legis ...|United Kingdom
United Kingdom

  • The UK Government has published regulations to specify the form and manner in which relevant Transfer Pricing records are to be kept and preserved with reference to the Organisation for Economic Co-operation and Development's Transfer Pricing Guidelines.
  • The regulations have effect for corporation tax purposes in relation to returns for accounting periods beginning on or after 1 April 2023 and for …

Continue Reading