Abstract

http://ssrn.com/abstract=2322431
 


 



A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles


Jingyi Wang


The University of Hong Kong

June 1, 2013

INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143

Abstract:     
This article analyses the OECD Discussion Draft on transfer pricing of intangibles released in 2012. The author compares the new Draft with the existing OECD transfer pricing guidelines on intangibles. Improvements and imperfections within the Draft have been highlighted.

Number of Pages in PDF File: 8

Keywords: OECD, transfer pricing, intangibles


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Date posted: September 9, 2013  

Suggested Citation

Wang, Jingyi, A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles (June 1, 2013). INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143. Available at SSRN: http://ssrn.com/abstract=2322431

Contact Information

Jingyi Wang (Contact Author)
The University of Hong Kong ( email )
Pokfulam Road
Hong Kong, Hong Kong
China

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