Vitol: the impact of closure notices on DPT
It is relatively common these days for taxpayers with transfer pricing (TP) enquiries also to receive diverted profits tax (DPT) charging...
Freshfields Technology Quotient
Insights at the intersection of technology and the law
It is relatively common these days for taxpayers with transfer pricing (TP) enquiries also to receive diverted profits tax (DPT) charging...
In 2019, HMRC announced the introduction of a “Profit Diversion Compliance Facility” (PDCF). In very basic terms, the PDCF is targeted at...
The consultation recently published on strengthening the transfer pricing (TP) documentation requirements for UK businesses indicates a...
Statistics released by the OECD for 2019 (see here) show that the trend for increasing use of the mutual agreement procedure (“MAP”) as a...
The impact of COVID-19 will likely be felt most keenly by those with pending litigation but it will also affect those with ongoing HMRC...
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