UK CFC changes: Extension of transfer pricing principles

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UK CFC changes: Extension of transfer pricing principles

June 26 2012

For a number of years the UK government has explicitly adopted a policy of reshaping the UK tax system so that it is more territorial in nature. Batanayi Katongera and Matthew Wentworth-May of Olswang explain the impact of the new UK CFC rules and their extended use of transfer pricing principles.

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Transfer Pricing (May 2012)
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