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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Part 4 Transfer pricing

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CHAPTER 1 Basic transfer-pricing rule
CHAPTER 2 Key interpretative provisions
CHAPTER 3 Exemptions from basic rule
CHAPTER 4 Position, if only one affected person potentially advantaged, of other affected person
CHAPTER 5 Position of guarantor of affected person's borrowing liabilities
CHAPTER 6 Balancing payments
CHAPTER 7 Oil-related ring-fence trades
CHAPTER 8 Supplementary provisions and interpretation of Part

Taxation (International and Other Provisions) Act 2010
Part 4 Transfer pricing

Part 4 Transfer pricing

From legislation.gov.uk

Contents

CHAPTER 1 Basic transfer-pricing rule
CHAPTER 2 Key interpretative provisions
CHAPTER 3 Exemptions from basic rule
CHAPTER 4 Position, if only one affected person potentially advantaged, of other affected person
CHAPTER 5 Position of guarantor of affected person's borrowing liabilities
CHAPTER 6 Balancing payments
CHAPTER 7 Oil-related ring-fence trades
CHAPTER 8 Supplementary provisions and interpretation of Part