Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 835D
Principles for constructing rules in accordance with OECD guidelines
Section 835D provides that the transfer pricing rules in Part 35A are to be construed in accordance with the OECD Transfer Pricing Guidelines and related OECD guidance, and gives the Minister for Finance power to designate additional OECD material as forming part of those guidelines.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.