Editions by Evelyn Partners - Transfer pricing in focus: removing uncertainty in a changing environment

New UK rules, uncertainty over the OECD’s Pillar 1 and Pillar 2 and increased local regulations appear to make transfer pricing more challenging than ever. Nevertheless effective planning and documentation can remove this uncertainty.

• Update of UK rules- local and master files and more exclusions to the SME exemption

• What is the burden of threshold for compliance in the UK? • The international environment: OECD Pillars – the implications and does it matter for most businesses?

• Business restructuring: Brexit, Covid and a practical approach

• Transfer pricing implementation: a focus on pragmatism.