{"id":71259,"date":"2016-06-07T05:59:37","date_gmt":"2016-06-07T05:59:37","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=23e030ce723ee7565a6b3e23c158fccb"},"modified":"2016-06-07T05:59:37","modified_gmt":"2016-06-07T05:59:37","slug":"secondary-adjustment-to-transfer-pricing-rules","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=71259","title":{"rendered":"Secondary adjustment to transfer pricing rules"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC is consulting on whether a secondary adjustment rule should be introduced into the transfer pricing legislation.<\/p>\n<p>&#13;<\/p>\n<p>The rules at TIOPA 2010, Part 4 calculate the taxable profits on the price that would have been charged at arm\u2019s length. If the transfer pricing is not arm\u2019s length and &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>HMRC is consulting on whether a secondary adjustment rule should be introduced into the transfer pricing legislation.<\/p>\n<p>The rules at TIOPA 2010, Part 4 calculate the taxable profits on the price that would have been charged at arm&rsquo;s length. If the transfer pricing is not arm&rsquo;s length and &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/71259"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71259"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/71259\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}