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 166
Exemption for small and medium-sized enterprises
Section 166 exempts small and medium-sized enterprises from the transfer pricing rules that would otherwise require their profits and losses to be calculated on an arm's length basis.
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.