SI 2022/1147 The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022

Published on: 09 November 2022

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Specialist Tax Regulatory Materials

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This Order will update the definition of ‘transfer pricing guidelines’ to refer to the 2022 OECD's Transfer Pricing Guidelines. This Order comes into force on 1 January 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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