Search results with tag "2017 oecd guidelines"

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

application of transfer pricing rules to a wider range of transactions and also updates the rules in a number of respects. (a) Part 35A is to be construed, as far as practicable, in accordance with the 2017 OECD Transfer Pricing Guidelines (“2017 OECD Guidelines”) and certain other supplementary OECD guidance.

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