1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

22.23Transfer Pricing TCA97 Pt 35A s835A–H Part 35A sets out the transfer pricing rules that apply the arm’s length principle to trading transactions between associated persons. “Arm’s length” is...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016