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Direct Application of OECD Guidelines & Arm's Length Principle

January 1, 2025
Direct Application of OECD Guidelines & Arm's Length Principle

Direct Application of OECD Guidelines & Arm's Length Principle

UK transfer pricing, rooted in Part 4 TIOPA 2010, closely follows the 2022 OECD Guidelines. All cross-border transactions with connected parties must reflect prices negotiated as if between independent entities.

Source:

OECD Transfer Pricing Guidelines 2022

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