haku: @journal_id 523 / yhteensä: 381
viite: 51 / 381
| Tekijä: | Secular, L. |
| Otsikko: | United Kingdom: Consultative document on transfer pricing |
| Lehti: | European Taxation
1998 : JAN, VOL. 38:1, p. 45-48 |
| Asiasana: | TRANSFER PRICING UNITED KINGDOM OECD LEGISLATION |
| Kieli: | eng |
| Tiivistelmä: | On the 9th of October 1997, the UK Government unveiled new plans to update its laws on transfer pricing. This new legislation is designed to protect the UK tax base in the modern world, due to the significant growth in world trade. It is believed that the changes should promote voluntary compliance and fairness but also minimize compliance costs. The proposed legislation will oblige taxpayers to apply the arm's length principle to transactions with connected parties and thus make them feel secure in signing their self-assessment returns. |
SCIMA