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 바카라 사이트渢he transfer pricing guidelines바카라 사이트� within UK legislation.

• From: HM Revenue & Customs
• Published: 6 March 2018

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Income and Corporation Tax: update to definition of transfer pricing guidelines

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In July 2017 the Organisation for Economic Co-operation and Development (OECD) published an updated version of the OECD바카라 사이트檚 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the 바카라 사이트�OECD Guidelines바카라 사이트�).

The measure will update the definition of 바카라 사이트渢he transfer pricing guidelines바카라 사이트� within UK legislation to incorporate the updated version of the OECD Guidelines.

The legislation has been published at .

Published 6 March 2018