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The end of the year offers several tax elections that may influence a company’s operations over the longer term. VAT on property transactions deserves particular attention, alongside small business tax, tax grouping and the currency used for accounting. We summarise the options worth considering before the next financial year.
New rules for calculating profit level indicators may affect the outcome of transfer pricing analyses and the resulting tax liability. Our article explains how indicator selection relates to the method applied, the accounting classification of costs and segmented financial data, and highlights the key reporting considerations.
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