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Guide to the general value shifting regime

Use this guide to understand the regime and the circumstances where it is relevant.

Last updated 19 July 2017

The Guide to the general value shifting regime comprehensively explains:

  • the key features of the regime (including the exclusions and safe harbours)
  • the circumstances where it is relevant.

Worked examples are provided to illustrate the rules of the regime in operation.

Before deciding to download the Guide to the general value shifting regime

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