Intangibles could be on OECD agenda
September 22, 2009
The head of the OECD's transfer pricing unit told a conference in Paris today that she and her colleagues were discussing whether a project on intangibles should be part of the next work programme of the organisation's Centre for Tax Policy and Administration.
Caroline Silberztein said any work would have to look at issues such as valuation and economic ownership. Intangibles are considered in article 12 of the OECD's Model Tax Convention and chapter 6 of the organisation's transfer pricing guidelines.
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