1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

9.12Transfer Pricing and the Arm’s Length Principle s835A – s835HB Transfer pricing refers to the pricing of transactions between associated persons, usually companies within the same group (alth...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019