HMRC makes risk assessment key factor in enquiries
June 19, 2008
New guidance establishes rights and responsibilities of taxpayers
The HMRC has issued new guidance on the conduct of transfer pricing enquiries. It lays out the format for transfer pricing enquiries, places risk assessment as a key factor in the process and identifies the rights and responsibilities of taxpayers. The document follows the publication of a consultation document in June 2007 and the formation of a dedicated transfer pricing unit in HM Revenue & Customs.
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