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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 164
Part to be interpreted in accordance with OECD principles
Section 164 requires the UK's transfer pricing rules to be interpreted consistently with the OECD's Model Tax Convention (Article 9) and the OECD Transfer Pricing Guidelines, subject to certain exceptions for oil-related provisions and exchange gains or losses.
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.