INTM100000 - International Manual
The International Manual contains up to date guidance for HM Revenue & Customs staff on key international tax issues including practical guidance on working transfer pricing and thin capitalisation cases.
We will continue to expand and update the Manual to include guidance on new legislation and litigation which has become final.
If you have any comments on this Manual, or suggestions for improvement, please send them to:
HM Revenue & Customs
Business Management Team
100 Parliament Street
London SW1A 2BQ
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How to use this Manual
Tables of contents
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This manual includes quotations from two OECD publications:
- the Model Tax Convention on Income and Capital, © OECD 2010, and
- The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, © OECD 2010
The copyright owner of this material remains OECD.