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HMRC internal manual

International Manual

Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documents

HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

](http://www.oecd.org/ctp/beps-2015-final-reports.htm)

BEPS Action 15 Final Report

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

](http://www.oecd.org/ctp/beps-2015-final-reports.htm)

BEPS Action 15 Final Report

](http://http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

](http://www.oecd.org/ctp/beps-2015-final-reports.htm)

BEPS Action 15 Final Report

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

[### HMRC

[### HMRC

](http://www.gov.uk/search?q=statements+of+practice&show_organisations_filter=true&filter_organisations%5B%5D=hm-revenue-customs)

](http://www.legislation.gov.uk/ukpga/2010/8/part/2/chapter/3)

Access to all UK bilateral treaties

OECD

Model Tax Convention on Income and on Capital

](http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm)

](http://www.oecd.org/ctp/beps-2015-final-reports.htm)

BEPS Action 15 Final Report

](http://http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf)

](http://www.oecd.org/tax/treaties/explanatory-statement-multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-BEPS.pdf)

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

European Union

EU Arbitration Convention 90/436/EEC

EU code of conduct on the arbitration convention