Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the
Core Accounting and Tax Service.
Exclusive
Transfer pricing
A full chapter providing practical guidance on transfer pricing, including the OECD BEPS project and the UK transfer pricing rules.
Exclusive
Transfer pricing administration
A chapter on transfer pricing administration, covering the documentation requirements before looking at dispute resolution, the penalties that can apply in transfer pricing cases and finally, the use of advanced pricing arrangements and other forms of cooperation.
Exclusive
Transfer pricing practice
A chapter on transfer pricing, providing an introduction to its key principles, OECD guidelines, transfer pricing methods and the Arm's Length Principle.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive
Fundamentals of transfer pricing: general topics and specific transactions
This guide explores the practical application of transfer pricing rules, offering examples and international judicial precedents. Chapters cover transfer pricing methods, approaches to prevent and resolve disputes, documentation, attribution of profits to permanent establishments, and specific transactions (such as services, financing, intangibles and business restructurings).
Exclusive
Anti-avoidance
HMRC has recently taken a more aggressive stance on tax avoidance schemes, even though the schemes do not conflict with the letter of the law. This has taken the form of a general anti-avoidance rule (GAAR), regulations on transfer pricing, disclosure stipulations and stiffer penalties for non-compliance.
Exclusive
Complete CFO handbook: from accounting to accountability, The
An overview of cost accounting for financial executives.
Representations
ICAEW publishes its responses to HMRC and government consultations on tax policy and practice as representations. See all tax representations.