martes, 9 de junio de 2015

OECD guidance on transfer pricing aspects of intangibles: hard-to-value intangibles

The OECD has published a discussion draft on the arm's length pricing of intangibles when valuation is highly uncertain at the time of the transaction or the intangibles are hard to value[GJ1] . The discussion draft, released 4 June 2015, is part of Action Item 8 of the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan.  Action Item 8 is focused on assuring that transfer pricing outcomes with respect to intangibles are in line with value creation. 
Source & more info: PwC

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