UUÂãÁÄÖ±²¥

Home/ Corporation Tax / OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments
Tax News

OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments

Published on: 04 August 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has published new or revised transfer pricing country profiles for 20 jurisdictions, adding new sections on financial transactions and permanent establishments.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and World

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more Read more
Corporation Tax

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2024