INTM423120 - Transfer Pricing: methodologies: Mutual Agreement Procedure: Links to other relevant documents
HMRC
Statement of Practice 1(2018) Mutual Agreement Procedure
Taxation of International and Other Provisions Act 2010 – Chapter 3
Access to all UK bilateral treaties
OECD
Model Tax Convention on Income and on Capital
Manual on Effective Mutual Agreement Procedures
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations