Transfer pricing one-way street or a dead end? by Phil Roper, Thomas D. Bettge and Alistair Pepper
By: Roper, Phil
.
Contributor(s): Bettge, Thomas D | Pepper, Alistair.
Material type: 
ArticleSubject(s): REINO UNIDO | PRECIOS DE TRANSFERENCIA | CONTRIBUYENTES | BENEFICIOS
In:
Tax Notes International v. 116, n. 11, December 16 2024, p. 1693-1700Summary: In this article, the authors examine the United Kingdom’s “one-way street” transfer pricing rule and weigh the benefit of maintaining this approach versus providing greater flexibility for taxpayers to make self-initiated downward adjustments.
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In this article, the authors examine the United Kingdom’s “one-way street” transfer pricing rule and weigh the benefit of maintaining this approach versus providing greater flexibility for taxpayers to make self-initiated downward adjustments.
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