| Subject | Predicate | Object |
|---|---|---|
| <p>To ask Her Majesty’s Government, further to the Written Answer by Lord Sassoon on 12 November (WA 260), whether transfer pricing, base erosion and profit-shifting are scrutinised by HM Revenue and Customs against the criteria of being “wholly, exclusively, and necessarily” incurred before allowing them for tax relief.[HL3757]</p> | ||
| HL3757 | ||
| Taxation: Tax Relief | ||
| http://hansard.intranet.data.parliament.uk/Lords/2012-12-11/12121182000357 | ||