Transfer Pricing Made Simple
This seminar is intended to equip practitioners with an understanding of the principles of Transfer Pricing through the eyes of HMRC.
Not restricted to the high profile publicity of the likes of Starbucks, Amazon and Google, transfer pricing can be a complicated area policed actively by HMRC using their full array of powers.
This seminar is aimed at those who deal with transfer pricing controls and systems.
What You Will Learn
This seminar will cover the following:
- The basic principles of the UK transfer pricing legislation - Taxation (International and Other Provisions) Act 2010
- Transfer pricing and the "arm's length principle"
- The record keeping requirements
- The use of OECD models
- The use of other comparables
- The HMRC approach to non-arm's length transactions
- Diverted Profits Tax - some background
2:00pm - 5:15pm
Please let us know if you wish to be notified when new dates are added for this programme