Additional guidance (para. 7.1–7.42) is provided in the Guidelines with regard to where services are provided between associated enterprises. This guidance is summarised below. For commentary on the guidance on cost contribution arrangements, being where associated enterprises jointly acquire services or other property, see ¶774-720. For HMRC guidance on intra-group services, including a detailed case study, see HMRC International Manual INTM 440090.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.