sábado, 10 de junio de 2017

OECD released a Public Discussion Draft on Implementation Guidance on Hard-to-Value Intangibles

On May 23, 2017, the OECD released a Discussion Draft on Implementation Guidance on hard-to-value intangibles (HTVI). The Discussion Draft is published in the framework of the OECD/G20 BEPS Action 8 – Aligning Transfer Pricing Outcomes with Value Creation – Intangibles (which was incorporated in the revised Chapter VI of the OECD Transfer Pricing Guidelines (TPG)), which introduced guidance for tax administrations on the review of pricing arrangements relating to intangibles as determined on an ex ante basis by considering ex post results. The Discussion Draft provides guidance on the implementation of the HTVI approach by way of examples. In addition, the Discussion Draft explains the relationship of the HTVI approach to access to the Mutual Agreement Procedure (MAP).  The Discussion Draft builds on an earlier discussion draft of June 4, 2015 which lead to the insertion of section D.4 on hard-to-value intangibles in the revised Chapter VI on Intangibles in the TPG.  After repeating the main principles of the HTVI approach as discussed in Section D.4, the discussion draft suggests to tax administrations to act as early as possible when HTVI issues are identified.

Source & more info: PwC

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