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. The discussion draft, released on 4 June 2015, is part of Action Item 8 of the OECD’s Base Erosion and Profit Shifting (BEPS)
Value means different things to different people
That’s why you can decide to receive updates only for the issues that matter most to you.
Most popular news
- Brexit update: Brexit – The end of uncertainty?
- The OECD releases its Transfer Pricing Guidance on Financial Transactions
- Time to act as OECD/G20 Inclusive Framework moves forward on new tax rules
- Annulment of the Cash for Cars system by the Belgian Constitutional Court
- Mandatory disclosure rules for intermediaries (DAC 6) – Belgian law adopted by the Chamber of Representatives