A basic guide to UK transfer pricing
Transfer pricing relates to all aspects of intercompany pricing arrangements between related business entities, often involving transfers of tangible and intangible property.
The use of transfer pricing tax strategies has recently attracted a high level of international attention, due in part to the rapid rise of multinational trade, the opening of several significant developing economies and transfer pricing’s increased impact on corporate income taxation.
This guide provides an overview of the UK's transfer pricing legal framework and summarises the transactions covered under UK transfer pricing laws.