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APAS


Court of Appeal dismisses DPT judicial review.
No inconsistency between DPT notices and terms of advance pricing agreement.

Official statistics published this week on HMRC’s transfer pricing and diverted profits tax (DPT) activity show that HMRC’s increasing international focus has been effective in achieving its intended results. The statistics highlight the sustained increase in the risks faced by multinational corporate groups dealing with the complex and ever changing international tax environment.

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