INTM450000 - Transfer pricing records: contents

  1. INTM450010
    Overview
  2. INTM450020
    Who is in scope?
  3. INTM450021
    Permanent Establishments
  4. INTM450030
    Who has the record keeping obligation?
  5. INTM450040
    Frequency of review
  6. INTM450050
    When to provide the specified transfer pricing records
  7. INTM450060
    Possession or power
  8. INTM450070
    Failure to keep and preserve the specified transfer pricing records
  9. INTM450080
    Where an MNE group does not meet the CbCR threshold
  10. INTM450090
    Master file
  11. INTM450100
    Local file
  12. INTM450101
    Controlled transactions
  13. INTM450102
    Categories of transactions
  14. INTM450103
    Aggregation of financial transactions
  15. INTM450104
    Materiality of a category of controlled transactions
  16. INTM450105
    Local file exemptions - UK to UK transactions
  17. INTM450106
    Local file exemptions - Advance Pricing Agreement (APAs)