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Hope to finalise new statements
The transfer pricing team in Business International has been working to revise and update previously published statements and guidance on both advance pricing agreements (SP3/99) as well as mutual agreement procedure and arbitration (Tax Bulletins 25 and 31).
HMRC hope to finalise the new statements of practice by the end of November, after a discussion with experienced practitioners and companies at an event held on 10 September.
More information and a copy of the draft statements of practice are on the HMRC website.
