Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The OECD has recently published a white paper on transfer pricing documentation and its latest proposals to amend its transfer pricing guidelines on intangibles (see www.lexisurl.com/0oFPB). Comments are invited by 1 October 2013.
Intangibles
The OECD has published the latest proposals to amend its transfer pricing guidelines on intangibles.
This is central to the transfer pricing work in the BEPS project. It aims to make fundamental changes to the way multinationals treat intangible property to prevent perceived abuses of the arm’s length principle. ‘Action 8’ of the BEPS plan specifically addresses intangibles and this discussion document also considers some of the other transfer pricing issues such as the allocation of risks capital and the digital economy.
The OECD guidelines form the UK transfer pricing...
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Home >Articles > The OECD proposals on transfer pricing
The OECD proposals on transfer pricing
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
The OECD has recently published a white paper on transfer pricing documentation and its latest proposals to amend its transfer pricing guidelines on intangibles (see www.lexisurl.com/0oFPB). Comments are invited by 1 October 2013.
Intangibles
The OECD has published the latest proposals to amend its transfer pricing guidelines on intangibles.
This is central to the transfer pricing work in the BEPS project. It aims to make fundamental changes to the way multinationals treat intangible property to prevent perceived abuses of the arm’s length principle. ‘Action 8’ of the BEPS plan specifically addresses intangibles and this discussion document also considers some of the other transfer pricing issues such as the allocation of risks capital and the digital economy.
The OECD guidelines form the UK transfer pricing...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
