Market leading insight for tax experts
View online issue

Transfer Pricing

Chas North KPMG Global Transfer Pricing Services tax partner and Neil Kelly tax manager KPMG consider the guidance on transfer pricing contained in the Inland Revenue's recently-published International Manual
The Inland Revenue has recently published the International Manual (the manual). This article explores the approach suggested for inspectors in selecting working and concluding transfer pricing enquiries to encourage companies to judge their transfer pricing policies using the same criteria as the Inland Revenue will use.
The manual represents the first major statement from the Inland Revenue on its approach to transfer pricing work. It does more than simply bring into one place more limited guidance in other manuals and Tax Bulletins. The present transfer pricing legislation has been effective since 1999 and the introduction...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.