Transfer Pricing Legislation: TIOPA 2010 and OECD Transfer Pricing Guidelines governing intercompany pricing arrangements and documentation requirements
Corporation Tax Act 2009: UK legislation governing corporate taxation aspects of intercompany transactions
Value Added Tax Act 1994: Regulations concerning VAT treatment of intercompany transactions and services
Companies Act 2006: Primary legislation governing company operations, particularly related party transactions and directors' duties
Competition Act 1998: Legislation ensuring intercompany arrangements do not violate competition law principles
Enterprise Act 2002: Framework for market regulation and competition law enforcement
Contracts Rights of Third Parties Act 1999: Legislation governing third party rights in contractual arrangements
UK GDPR: Data protection requirements for handling personal data in intercompany arrangements
Data Protection Act 2018: UK's implementation of data protection requirements and supplements to GDPR
IAS 24: International Accounting Standard for Related Party Disclosures
Double Tax Treaties: International agreements preventing double taxation between jurisdictions
UK GAAP: Generally Accepted Accounting Principles for financial reporting in the UK
