000			01127nab a2200193 c 4500
999			_c146299 _d146299
003			ES-MaIEF
005			20220901131457.0
007			ta
008			220831t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_955034 _aGreen, Gareth
245		0	_aWhat will the UK uncertain tax treatment disclosure rules mean for transfer pricing? _helectrónico _c Gareth Green
500			_aResumen.
520			_aNew UK rules requiring disclosure of uncertain tax treatments are likely to have a significant impact on transfer pricing in the United Kingdom. Taxpayers within the scope of the rules will need to carry out careful review of their transfer pricing to determine whether there are uncertainties that must be notified. It is likely that HMRC’s internal guidance on transfer pricing will become far more important for taxpayers than has thus far generally been the case.
650			_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aREINO UNIDO _948241
773	0		_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 78-82
942			_cRE