Taxation (International and Other Provisions) Act 2010 section 150

"Transaction" and "series of transactions"

Section 150 defines the terms "transaction" and "series of transactions" for the purposes of the transfer pricing rules, ensuring these concepts are interpreted broadly enough to capture a wide range of arrangements between connected parties.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.