The UK has published the Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022, which was made on 3 November 2022 and laid before the House of Commons on 8 November 2022. The Order, designates the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022, as published by the OECD on 20 January 2022, for the purpose of section 164(4) of the Taxation (International and Other Provisions) Act 2010. The Order comes into force on 1 January 2023. --- EXPLANATORY NOTE (This note is not part of the Order) UK transfer pricing rules are...