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
- New ‘60-day rule’ for pension funds: the practice note was published
- Investment deduction for assessment year 2020 published
- Shareholder Rights Directive II. Financial institutions, are you prepared?
- Important changes to the regime of specialised real estate investment funds (FIIS/GVBF)
- Belgian Ratification of the MLI: a Game Changer in the International Tax Field