Intm485120
Web3.13. The United Kingdom’s transfer pricing practice. 3.13.1. The Manuals. HMRC prepares and maintains a series of manuals (which are updated periodically) to provide guidance to its tax inspectors (collectively known as the HMRC Manual) but these manuals are published in redacted form for taxpayers and their advisors to consult (Casley 2016:4). WebFurther analysis may be of a statistical nature, concentrating on the interquartile range of these results (see INTM485120) and in cases where the actual results of the tested party …
Intm485120
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WebINTM485120 - Transfer pricing operational guidance: Evidence gathering: Searching for comparables: range of results Usually a transfer pricing model will produce a range of …
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