UK Transfer Pricing: TIOPA 2010, OECD Arm's Length & Documentation

Master the UK transfer pricing rules under Part 4 of the Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which requires related-party transactions to be priced on an arm's length basis aligned with OECD Transfer Pricing Guidelines. Covers the SME exemption, the April 2023 introduction of OECD-style Master File and Local File documentation, Country-by-Country Reporting for groups with £750m+ revenue, Diverted Profits Tax at 31%, and HMRC's Advance Pricing Agreement programme.