OECD wants to better define the transfer pricing aspects of intangibles
November 10, 2010
Sophie Ashley - TPW
The OECD’s Working Party 6, of the Committee on Fiscal Affairs, met yesterday in Paris to discuss a new project on the transfer pricing aspects of intangibles, which may lead to a revision of chapters six and eight of the transfer pricing guidelines (TPG).
While the TPG does provide some guidance on intangibles and cost contribution arrangement methods in, chapters six and eight approved in 1996 and 1997, new issues have emerged since the release of the chapters.
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