Her Majesty’s Revenue and Customs (HMRC), the UK‘s tax authority, has asked for comments on proposed changes to its transfer pricing documentation rules. While these proposals would align the UK’s current rules more closely with the documentation requirements of other jurisdictions and with the BEPS Action 13 Report, they also contain some novel features.
In this podcast, three of PwC's transfer pricing specialists discuss the proposals and give their observations from a UK and global perspective. You can also read more here.
