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TRANSFER PRICING


In the third in our series on 'Tax in turbulent times', James Thurgur and Charles Havisham of KPMG LLP look at the dramatic impact current market conditions are having in the world of transfer pricing

SDLT and goodwill
 
Unjust enrichment
 
Insurance provisions
 

Ken Almand, Director and David Sayers, Partner, Mazars LLP, examine HMRC's latest views on thin capitalisation agreements and technical issues

Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world

Lindsay Pentelow, Tax Partner in Mazars, explores some of the different contractual relationships within a group which can either block or create access to SME R&D relief

Teacakes
 

James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions

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