This is the original version (as it was originally made).
2. For the purposes of section 164(4) of the Taxation (International and Other Provisions) Act 2010, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations published by the OECD on 10th July 2017(1) are designated for the time being.
These guidelines are available to registered readers in hard copy at the British Library and online at http://www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017_tpg-2017-en, ISBN 978-92-64-26273-7 (print) and ISBN 978-92-64-26512-7 (PDF).”; and.
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