Sme Definition For Transfer Pricing Hmrc

The uk s transfer pricing legislation details how transactions between connected parties are handled and in common with many other countries is based on the internationally recognised arm s length. Under eu definitions an sme is any business with less than 50 million and fewer than 250 employees. Although the definition of a sme is similar for purposes of transfer pricing it is not identical.

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By this definition 99 of businesses in the uk are smes so the transfer pricing net has been cast as wide as possible.

Sme definition for transfer pricing hmrc. Hmrc s intention is clear. The sme tax relief was extended to larger smes with effect from 1 august 2008 fa07 s50. Whether the person is an sme will be determined solely by reference to the period for which a return is being made. It wants to increase its share of the global tax cake and eat it.

Where a sme is party to a transaction that is relevant to a patent box claim hmrc may issue a notice to require that person to compute their profits in accordance with transfer pricing in respect.

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