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Shiv Mahalingham, a managing director in Duff & Phelps' European transfer pricing practice, provides a roundup of the key changes to the UK transfer pricing landscape in recent months.
In recent months, there have been some important changes to the UK transfer pricing governance process:
Initial experience of this revised process has shown that it is hampering the ability for businesses operating in the UK to obtain transfer pricing certainty and that it is leading to escalating transfer pricing compliance costs – particularly at year-end audit sign-off.
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