58 Transfer pricing: application of OECD principles
Finance Act 2011 (2011 c 11) | Legislation

58  Transfer pricing: application of OECD principles

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

“(4)     In this section “the transfer pricing guidelines” means—

(a)     the version of the Transfer Pricing Guidelines

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