Transfer pricing after FA 2004
| Category | Technical Articles |
| Author | Technical Department |
This article reflects the writer’s practical experience of dealing with transfer pricing since the introduction of the new rules, and in particular the way in which HM Revenue & Customs (HMRC) has dealt with guidance on these rules and on transfer pricing matters generally. Article by Victoria Horrocks, a Tax Director with the Business Transformation team at PricewaterhouseCoopers in London. This article appeared in the September 2005 issue of Tax Adviser.
Technical Department
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