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TRANSFER PRICING


Expanded set-off rights
 

Chris Morgan, Head of International Corporate Tax at KPMG in the UK, begins our new, regular round up of the latest developments in the international tax world

HMRC Brief 29/08, issued on 18 June, says:

Employer annual returns
 
HMRC says:
Tax Law Rewrite Project
 

Heather Self, International Tax Partner with Grant Thornton UK LLP, and Conor Begley, International Tax Director with Grant Thornton Ireland, discuss the UK and Irish issues on foreign profits

Higher education
 

Danny Beeton, Partner, Grant Thornton UK LLP, summarises the CCCTB proposal, highlights the differences between CCCTB and transfer pricing, and looks at what is likely to happen next

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