UK HMRC has launched a public consultation on the reform of UK law in relation to transfer pricing, permanent establishment, and diverted profits tax. The summary of proposals is as follows. The deadline for comments is 11:45 pm on 14 August 2023.
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1.2. Summary of proposals
The consultation sets out a package of proposed changes and clarifications that the government considers would deliver on the above objectives. The proposals have been informed both by HMRC's own experience in appl…