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...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.