Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
PART 35ATRANSFER PRICING
Overview
This Part contains transfer pricing rules that apply the arm’s length principle to transactions between associated persons.
Transfer pricing describes the p...
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.