So you've been studying for the ADIT exam for weeks. You're almost ready to take the exam. But there are only a few days left before you have to take it, and that last day is probably going to be the hardest. You'll be tired of studying, your mind will be tired, and you'll be worried that you didn't do everything you could. So here are some things we recommend you do and not do on your final days before the exam.
HMRC has announced that businesses with a large turnover will have to maintain a Transfer Pricing Master File and local file as well as a supporting summary audit trail from April 2023. We thought it was time to summarize the main things you need to know.
Harold McClure summarizes the debt push down structures and provides valuable examples of the transactions.
Useful books, guidelines and web-pages that can be especially helpful if you'd like to prepare for the transfer pricing exam yourself.