INTM423120 | Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documents

HMRC

Statement of Practice 1(2018) Mutual Agreement Procedure

Taxation of International and Other Provisions Act 2010 – Chapter 3

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

Manual on Effective Mutual Agreement Procedures

BEPS Action 14 Final Report

BEPS Action 15 Final Report

Multilateral instrument

Explanatory statement

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

European Union

EU Arbitration Convention 90/436/EEC

EU code of conduct on the arbitration convention