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Corporate report Taxing multinationals: transfer pricing rules

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Taxing multinationals: transfer pricing rules

This briefing explains how complex transfer pricing rules are operated by HMRC to ensure the UK gets the tax it is due under the rules, and to support UK businesses trading overseas.

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A significant proportion of global trade is made up of transactions between companies that are part of the same multinational group. The multinational group has to set the prices of these internal transactions - known as the ‘transfer price’ - in accordance with international tax rules, which determine how much profit is taxed in each country.