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Transfer pricing

About transfer pricing, including the international dealings schedule and country-by-country reporting.

International Dealings Schedule Consultation Report

This report reflects our consultation with both LME and SMEs and their advisors, on the impact of the IDS.

International transfer pricing - introduction to concepts and risk assessment

Learn the basic concepts of international transfer pricing and when a business may face a review or audit.

Country-by-Country reporting

Country-by-country (CBC) reporting is part of a suite of international measures aimed at combating tax avoidance.

COVID-19 economic impacts on transfer pricing arrangements

Information about the economic impacts of COVID-19 on transfer pricing arrangements.

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