As the UK looks to maximise opportunities for inward investment and growth, the UK government should ensure that we have a taxation system that makes the UK an attractive place to do business. Our consultation response cautions that the incremental work involved in complying with these proposed requirements would be significant, increasing the compliance burden on large corporate businesses for no material benefit. We note that unilateral measures, such as these, that sit outside the OECD established Transfer Pricing framework will likely make the UK less competitive.