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Official guidance
Oil Taxation Manual

OT43000 · Non-residents working on the UK continental shelf: transfer pricing

  • OT43001 · Introduction
  • OT43060 · Interaction with double taxation treaties
  • OT43100 · Drilling operating structures
  • OT43110 · What is a rig?
  • OT43130 · Characteristics of a bareboat charter
  • OT43160 · Bareboat charter - rig market
  • OT43170 · Bareboat charter - types of day rates
  • OT43200 · Bareboat charter - day rates
  • OT43280 · Day rates - semi submersible v jack-ups
  • OT43300 · Bareboat charters - transfer pricing challenge
  • OT43320 · Determining the transfer price - approved methods
  • OT43330 · Bareboat charter - comparable uncontrolled price
  • OT43360 · Bareboat charter - resale price method
  • OT43380 · Bareboat charter - cost plus method
  • OT43400 · Bareboat charter - transactional net margin method
  • OT43450 · Bareboat charter - profit split method
  • OT43455 · Advance pricing agreements
  1. Non-Residents Working on the UK Continental Shelf
  2. Non-residents working on the UK continental shelf: transfer pricing: contents

OT43000 | Non-residents working on the UK continental shelf: transfer pricing: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents17 entries

  1. OT43001Non-residents working on the UK continental shelf: transfer pricing: introduction
  2. OT43060Non-residents working on the UK continental shelf: transfer pricing: interaction with double taxation treaties
  3. OT43100Non-residents working on the UK continental shelf: transfer pricing: drilling operating structures
  4. OT43110Non-residents working on the UK continental shelf: transfer pricing: what is a rig?
  5. OT43130Non-residents working on the UK continental shelf: transfer pricing: characteristics of a bareboat charter
  6. OT43160Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - rig market
  7. OT43170Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - types of day rates
  8. OT43200Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - day rates
  9. OT43280Non-residents working on the UK continental shelf: transfer pricing: day rates - semi submersible v jack-ups
  10. OT43300Non-residents working on the UK continental shelf: transfer pricing: bareboat charters - transfer pricing challenge
  11. OT43320Non-residents working on the UK continental shelf: transfer pricing: determining the transfer price - approved methods
  12. OT43330Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - comparable uncontrolled price
  13. OT43360Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - resale price method
  14. OT43380Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - cost plus method
  15. OT43400Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - transactional net margin method
  16. OT43450Non-residents working on the UK continental shelf: transfer pricing: bareboat charter - profit split method
  17. OT43455Non-residents working on the UK continental shelf: transfer pricing: advance pricing agreements
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