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Transfer pricing regime

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA Overview Apply arms-length transfer pricing Arm’s length principles for financing transactions Corresponding adjustments Exemption for small and medium-sized companies ...

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