Policy paper
Income and Corporation Tax: update to definition of transfer pricing guidelines
This Tax Information and Impact Note is about the update to the definition of 鈥渢he transfer pricing guidelines鈥� within UK legislation.
Documents
Details
In July 2017 the Organisation for Economic Co-operation and Development (OECD) published an updated version of the OECD鈥檚 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the 鈥�OECD 骋耻颈诲别濒颈苍别蝉鈥�).
The measure will update the definition of 鈥渢he transfer pricing guidelines鈥� within UK legislation to incorporate the updated version of the OECD Guidelines.
The legislation has been published at .
Updates to this page
Published 6 March 2018