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Transfer pricing briefing for August 2012

Speed read

A recent trend is for the arm’s-length principle, familiar to those dealing with transfer pricing matters, to be incorporated into other areas of UK corporate tax legislation, notably as part of the patent box regime and the new controlled foreign company rules. OECD guidance on the application of transfer pricing rules (arm’s-length pricing between associated enterprises) and to attribute profits to a permanent establishment (arm’s-length pricing between a head office and a permanent establishment within an enterprise) can be used to separate pools of profits.

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