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.

Documents

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