UK: Profit fragementation rules limits benefit of SME transfer pricing exemption

The UK allows a broad exemption from transfer pricing rules for small and medium-sized companies (SMEs) - in most situations: Small enterprises - no more than 50 staff and either an annual turnover or balance sheet total of less than €10 million. Medium enterprises - no more than 250 staff and either an annual turnover ... More

By |2019-05-07T08:32:54+00:00May 7th, 2019|Europe, SMEs|0 Comments