Official law and reference directory
Transfer Pricing Directive Library
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| IRD — Transfer Pricing Directives 2024 | Official 2024 directive; read with the Finance Act 2083 overlay | Scope, methods, documentation and applicable annual changes are addressed in the linked guides. |
| IRD — Finance Act 2083, Gazette publication 2083/03/30 | Finance2083+TransferPricingDirectives2024 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| IRD — Income Tax Act 2058, consolidated through Finance Act 2082 | Finance2083+TransferPricingDirectives2024 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
Official archive and related sources
- IRD — Transfer Pricing Directives 2024
Inland Revenue Department (IRD) — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.