OpenLegislation

Division E Specific hallmarks concerning transfer pricingF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Division 1
  2. 2An arrangement involving the transfer of hard-to-value intangibles. The term ‘hard-to-value intangibles’ covers intangibles or rights in intangibles for which, at the time of their transfer between associated enterprises:
  3. 3Division 3

Annotations

Textual amendments

F1

Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.