A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles
King's College London – The Dickson Poon School of Law
June 1, 2013
INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143
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
Date posted: September 9, 2013
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