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An Educational Study – II
Geoff Hopkins and Anton Hume offer a case study on transfer pricing.
Our practical approach to compliance with the transfer pricing régime was the subject of Part I of this article published in last week's issue of Taxation at pages 295 to 298. This concluding Part comprises a case study which we hope readers will find helpful in advising clients on this area.
Case study
An Educational Study – I
GEOFF HOPKINS and ANTON HUME enlighten readers as to the practical mysteries of transfer pricing.
MUCH HAS BEEN written about both the complexity of the new transfer pricing legislation and the associated documentation requirements under self assessment, and the fire and brimstone that will rain down upon the heads of taxpayers who do not comply. Not so much has been written about how taxpayers can take practical steps to avoid prospective penalties for non-compliance.
