EY update transfer pricing guide

BVWire–UKIssue #39-1
June 21, 2022

The EY Worldwide Transfer Pricing Reference Guide 2020-2021 offers an encyclopedic review of 131 jurisdictions and gives an overview of transfer pricing tax laws, regulations, rulings, documentation requirements, transfer pricing returns and related-party disclosures, transfer pricing methods, benchmarking requirements, and much more. The most recent update for the UK highlights the continued importance of Part 4 of HMRC’s Taxation Act of 2010 and how, since April 2018, the UK transfer pricing legislation operates by reference to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the OECD published on 10 July 2017. There’s also an interactive map to quickly check how the OECD Model Tax Convention is applied in individual countries. 
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