Recent updates to the International Manual
Below are details of the amendments that were published on 26 March 2009 (see the update index for all updates)
| Section | Details of update |
| INTM450000 | Transfer pricing:
governance structure and processes
New module – Details of the role of the Transfer Pricing Group(TPG), how it operates, the governance structure for transfer pricing and the roles of the individual components within the TPG |
| INTM451000 | Transforming Transfer
Pricing Project
New chapter – The background to the formation of the Transfer Pricing Group |
| INTM452000 | Transfer Pricing Group
New chapter – Details of the Transfer Pricing Group, how it is structured, who is in it and how it interacts with the wider Transfer Pricing Community |
| INTM452010 | What is the Transfer
Pricing Group?
New page – Who is in the Transfer Pricing Group and what do they do in brief |
| INTM452020 | How is the Transfer
Pricing Group structured?
New page – A chart showing the structure of the Transfer Pricing Group |
| INTM452030 | Roles and
responsibilities within the Transfer Pricing Group
New page – The operating structure of the Transfer Pricing Group and what each component is responsible for |
| INTM452040 | Directorate specialisms
within the Transfer Pricing Group
New page – Details of the roles and responsibilities of Business International, Specialist Investigations and KAI within the Transfer Pricing Group |
| INTM452050 | Case teams and the wider
Transfer Pricing Community
New page – How the Transfer Pricing Group interacts with the wider Transfer Pricing Community; the wider Community includes Case Teams, IIM’s and the Audit Service. |
| INTM453000 | Governance procedures for
transfer pricing enquiries
New chapter - Details of the Stage Gate Process which is a mandatory governance procedure for all transfer pricing enquiries (with a few exceptions – see INTM453020) |
| INTM453010 | Introduction
New page – The background to the Stage Gate processes and the time limits for Transfer Pricing enquiries |
| INTM453020 | What types of enquiry are
within the governance?
New page – The types of enquiry that are within the governance as well as those that are not |
| INTM453030 | The Stage Gate process
New page – A chart that lays out the stage gate process in diagrammatic form |
| INTM453040 | Stage Gate1: Business
Case
New page – Details of the first Stage Gate. The purpose of the Business Case, who should be involved in the formulation of it, what form it should take and who reviews it. |
| INTM453050 | Stage Gate 2: Enquiry
decision
New page – Details of the second Stage Gate. The decision of the relevant Transfer Pricing Panel on whether to open an enquiry is based on the Business Case. |
| INTM453060 | Stage Gate 3: Action
Plans
New page – Details of the third Stage Gate. Action Plans are mandatory for each enquiry and this page provides details of the purpose of Action Plans, who to involve, what form they take and who reviews them. |
| INTM453060 | Stage Gate 4: 6 monthly
review
New page – Details of the fourth Stage Gate. The purpose and form of the 6 monthly reviews and who to involve. |
| INTM453080 | Stage Gate 5: Resolution
review
New page – Details of the fifth Stage Gate. When there should be a resolution review, who to involve, what form it should take and how to proceed if the recommendation to the Transfer Pricing Panel is to litigate the case. |
| INTM453090 | Legacy Cases
New page – How legacy cases (opened pre-1st April 2008) interact with the Transfer Pricing Governance processes and who should be involved |
