It’s important to remember that no entity has to report country-by-country reporting data unless its turnover exceeds €750 million.
And how many UK partnerships have turnover exceeding that sum? I can think of four. Let’s call then PWC, Deloitte, EY and KPMG.
What are HMRC saying? Surely they are not doubting the accountancy professions brightest and best on the issue of transfer pricing, are they?
Wiki tells me that Deloitte, at least, is a private limited company, limited by guarantee.