Search results with tag "Transfer pricing legislation"

Tax and Duty Manual Part 35A-01-01 Transfer Pricing

Transfer pricing legislation was first introduced by section 42 of Finance Act 2010 and applies the arm’s length principle in connection with transactions between associated persons. The arm’s length principle is an internationally agreed standard which requires that related party transactions are priced as if they were carried out

  Manual, Part, Duty, Transfer, Legislation, Pricing, Transfer pricing, Tax and duty manual part 35a 01, Transfer pricing legislation