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Transfer Pricing Trends

 
Ken Almand Senior Transfer Pricing Consultant Ernst & Young Transfer Pricing Group summarises the key findings from Ernst & Young's biennial transfer pricing survey with particular focus on the UK
 
Transfer pricing represents a key international tax risk for multinational enterprises (MNEs). In recognition of the importance of the subject Ernst & Young has been conducting research into the issue since 1995 in the form of a biennial transfer pricing survey.1 It is beyond the scope of this article to comment on all aspects of the survey but I have highlighted the key findings with particular emphasis on those that impact upon the UK.
 
The survey covers 850 MNEs in 24 countries and provides an insight into their pricing policies and audit experiences and how they are responding...

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