UK Transfer Pricing
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
The last year has seen significant amendments to UK transfer pricing guidance, with more changes anticipated. There have also been legislative and case law developments which have brought into question the compliance of the UK's transfer pricing rules with European Union (EU) law.
The interaction of transfer pricing with other areas of tax law can be complex with several special sets of transfer pricing rules for specific issues in different parts of the Taxes Acts. It is crucial that practitioners working in this area understand and are up-to-speed with any changes in transfer pricing so that they are able to effectively advise clients.
UK Transfer Pricing 2012-13 explores all of the above issues in a style that is both comprehensive and informative, through the use of numerous practical examples and case studies.