SolvedINTM450000 | Transfer pricing records: contents
From HM Revenue & Customs · International Manual
Contents17 entries
- INTM450010Transfer pricing records: overview
- INTM450020Transfer pricing records: who is in scope?
- INTM450021Transfer pricing records: Permanent Establishments
- INTM450030Transfer pricing records: who has the record keeping obligation?
- INTM450040Transfer pricing records: frequency of review
- INTM450050Transfer pricing records: when to provide the specified transfer pricing records
- INTM450060Transfer pricing records: possession or power
- INTM450070Transfer pricing records: failure to keep and preserve the specified transfer pricing records
- INTM450080Transfer pricing records: where an MNE group does not meet the CbCR threshold
- INTM450090Transfer pricing records: master file
- INTM450100Transfer pricing records: local file
- INTM450101Transfer pricing records: controlled transactions
- INTM450102Transfer pricing records: categories of transactions
- INTM450103Transfer pricing records: aggregation of financial transactions
- INTM450104Transfer pricing records: materiality of a category of controlled transactions
- INTM450105Transfer pricing records: local file exemptions - UK to UK transactions
- INTM450106Transfer pricing records: local file exemptions - Advance Pricing Agreement (APAs)