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New OECD draft on transfer pricing aspects of intangibles

On 30 July 2013, the OECD issued a revised discussion draft on transfer pricing aspects of intangibles for public consultation.

On 30 July 2013, the OECD issued a revised Discussion Draft on Transfer Pricing Aspects of Intangibles for public consultation. This is part of the OECD’s ongoing project to update and clarify the intangibles chapter of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and it is much changed from the initial draft issued in June 2012

New OECD draft on transfer pricing aspects of intangibles
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