A-Z index

Transfer pricing

International transfer pricing - advance pricing arrangements
Explains how businesses can use an advance pricing arrangement with us to agree on how they will apply the arm's length principle in future years.
International transfer pricing - applying the arm's length principle
Explains how businesses can apply the arm's length principle in their international dealings with related parties.
International transfer pricing - introduction to concepts and risk assessment
Explains the basic concepts underlying international transfer pricing and when a business may face a transfer pricing review or audit.
Transfer pricing
Explains that when considering the application of the domestic law, you should also consider the associated enterprises article of any relevant tax treaties.