# The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022, Article 2: Designation


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 2022 are designated for the time being.

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Source: https://www.legislation.gov.uk/uksi/2022/1147/article/2 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-transfer-pricing-guidelines-designation-order-2022/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.