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Transfer pricing and thin capitalisation

Category Technical Articles
AuthorTechnical Department
Article by Colin Davis, Technical Officer, which appeared in the May 2004 issue of Tax Adviser. This paper explains the reasons for the introduction of transfer pricing and thin capitalisation rules within the UK, and considers some of the practical implications.

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

May 2004 by Colin Davis

 

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