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Draft
Guidance for UK
UK Transfer Pricing 22
March 2004, Draft Guidance for UK - UK transfer
pricing rules. The guidance covers:
Thin capitalisation
Documentation
Risk Assessment
Exemption
covering Small & Medium enterprises
Dormant
companies & extension of rules
Foreign
exchange gains & losses on matching
loans
The new rules take effect from the 1 April
2004, even though the final legislation
will not be available until some time after
this date.
Taxation:
Budget
2004 (newsletter)
United
Kingdom Inland Revenue
Chartered
Institute of Taxation
Association of Tax Technicians
Institute of Chartered Accountants - Tax
Faculty
Accounting:
Institute
of Chartered Accountants in
England and Wales
Legal:
The
General Council of the Bar
The
Law Society
Research:
The Institue for Fiscal Studies
Other:
Advanced
Pricing Agreements
Tax
Bulletin 37
- The New Transfer Pricing Legislation
International
- Transfer Pricing
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