OECD review of guidelines renews debate over arm’s length standard
June 10, 2010
The OECD will review and revise its transfer pricing guidance on intangibles later this year in an effort to clarify one of the most frustrating and notoriously inconsistent areas of international tax.
A panel at the OECD Conference on International Taxation asked whether there is something so unique about the category of intangibles that it necessitates a different application of arm’s length standard.
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