HM Revenue and Customs (HMRC) is seeking UK corporations to file a local and master file along with an International Dealings Schedule (IDS) in a bid to strengthen its transfer pricing (TP) compliance rules and frameworks.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.