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

Article summary

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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