OpenLegislation

Article 2 Designation

Original text. Later amendments are not shown.

For the purposes of section 164(4) of the Taxation (International and Other Provisions) Act 2010, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 published by the OECD on 20th January 2022f1 are designated for the time being.

Annotations

Footnotes

f1

A paper copy of the guidelines is available for inspection at the HMRC address provided in the Explanatory Note. The guidelines are also available online at https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm, ISBN 978-92-64-52691-4 (print) and ISBN 978-92-64-92191-7 (PDF).