Policy paper

Income and Corporation Tax: updating the transfer pricing guidelines

This tax information and impact note applies to persons who are subject to the  transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.

• From: HM Revenue & Customs
• Published: 16 March 2016

Documents

Income and Corporation Tax: updating the transfer pricing guidelines

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Details

The measure will update from 1 April 2016 the definition of “transfer pricing guidelines” to incorporate the revisions to the Organisation for Economic Co-operation and Development transfer pricing guidelines.

Published 16 March 2016