Taxation (International and Other Provisions) Act 2010 section 332AA

Change of accounting standards: investment entities

Section 332AA addresses the transfer pricing treatment of investment entities that experience a change in accounting standards, ensuring that the move to fair value accounting under new standards does not create unintended tax consequences for connected-party transactions.

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.