INTM423120 | Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documentsFrom HM Revenue & Customs · International ManualDetailsHMRCStatement of Practice 1(2018) Mutual Agreement ProcedureTaxation of International and Other Provisions Act 2010 – Chapter 3Access to all UK bilateral treatiesOECDModel Tax Convention on Income and on CapitalManual on Effective Mutual Agreement ProceduresBEPS Action 14 Final ReportBEPS Action 15 Final ReportMultilateral instrumentExplanatory statementTransfer Pricing Guidelines for Multinational Enterprises and Tax AdministrationsEuropean UnionEU Arbitration Convention 90/436/EECEU code of conduct on the arbitration conventionPreviousNext