Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
835DPrinciples for construing rules in accordance with OECD Guidelines
Summary
This section provides that the transfer pricing rules are to be construed in accordance with the 2017 OECD Gui...
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.