75 Transfer pricing: application of OECD principles
Finance Act 2016 (2016 c 24) | Legislation

Transfer Pricing

75  Transfer pricing: application of OECD principles

(1)     In section 164(4) of TIOPA 2010 (Part to be interpreted in accordance with OECD principles)—

(a)     in paragraph (a) after “2010” insert “as revised by the report, Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, published

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