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HMRC’s new Profit Diversion Compliance Facility heralds a renewed attack on perceived tax avoidance through transfer pricing

10 January 2019


A new ‘Profit Diversion Compliance Facility’ (PDCF) released on January 10 2019 aims to encourage companies to bring their transfer pricing (TP) arrangements in line with UK revenue authority HMRC’s interpretation of the arm’s-length principle.

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International Correspondents