The corporate tax rate in the UK is
2013 23.00%
2014 21.00%
2015 20.00%
2016 20.00%
2017 19.00%
2018 19.00%
2019 19.00%
2020 19.00%
2021 19.00%
2022 19.00%
2023 19.00%
The UK has special tax rules related to financing transactions. The UK also introduced a Patent Box scheme in 2013 taxing qualifying IP at 10%.
UK transfer pricing legislation incorporates a specific requirement that it be interpreted in a way that “best secures consistency” with the OECD Transfer Pricing Guidelines.
Transfer pricing has since 2010 been regulated in TIOPA 2010 (Part 4).
Case Name | Description | Date | Country | Keywords |
---|
Case Name | Description | Date | Court | Keywords |
---|