The Transfer Pricing Records Regulations 2023
These Regulations give effect to the record keeping requirements in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.
Lifecycle
Department
Made
18 Jul 2023
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In force
09 Aug 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 12B(3A), (5BA) and (5C) of the Taxes Management Act 1970, paragraph 21(5A), (5AA) and (5B) of Schedule 18 to the Finance Act 1998and paragraph 7 of Schedule 5 to the Finance (No. 2) Act 2023.
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