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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
This report sets out how HM Revenue and Customs measures the yield from Diverted Profits Tax.
The SSRO’s guidance on adjustments to the baseline profit rate is statutory guidance to which the Ministry of Defence and its contractors must have regard when determining the contract profit rate for qualifying defence contracts.
This document contains the following information: Making land work: easements, covenants and profits á prendre.
Single source baseline profit rate, capital servicing rates and funding adjustment methodology 2017/18
The net rate of return on capital employed for UK private non-financial corporations related to their UK operations.
Guidance to be used by contractors and the MOD in determining the baseline profit rate.
The government is consulting on how to reform transfer pricing, permanent establishments and Diverted Profits Tax legislation to make it clearer and easier to use.
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