United Kingdom Transfer Pricing Country Profile Annex

Consultation document dated 20 June 2007 (Date of response: 15 September 2007): This consultation document seeks views on a new approach to the administration of transfer pricing enquiries for large business. HMRC welcomes views on these proposals which take forward the key themes of giving increased and earlier certainty to business, moving closer to real-time working and speedier resolution of issues. Please click on this link to visit the website.

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Guidance on applying the arm’s length principle between different parts of a multinational group.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options