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Transfer pricing guidelines

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The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order, SI 2018/266, updates the definition of ‘the transfer pricing guidelines’ in TIOPA 2010 to refer to the latest version of the OECD’s ‘Transfer pricing guidelines for multinational enterprises and tax administrations’, published in July 2017.

This will have effect in relation to transfer pricing arrangements made for accounting periods beginning on or after 1 April 2018 (6 April 2018 for income tax purposes).