INTM450000 - Transfer pricing records: contents

1. INTM450010

   Overview
2. INTM450020

   Who is in scope?
3. INTM450021

   Permanent Establishments
4. INTM450030

   Who has the record keeping obligation?
5. INTM450040

   Frequency of review
6. INTM450050

   When to provide the specified transfer pricing records
7. INTM450060

   Possession or power
8. INTM450070

   Failure to keep and preserve the specified transfer pricing records
9. INTM450080

   Where an MNE group does not meet the CbCR threshold
10. INTM450090

    Master file
11. INTM450100

    Local file
12. INTM450101

    Controlled transactions
13. INTM450102

    Categories of transactions
14. INTM450103

    Aggregation of financial transactions
15. INTM450104

    Materiality of a category of controlled transactions
16. INTM450105

    Local file exemptions - UK to UK transactions
17. INTM450106

    Local file exemptions - Advance Pricing Agreement (APAs)