A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles
INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143
8 Pages Posted: 9 Sep 2013
Date Written: June 1, 2013
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.
Keywords: OECD, transfer pricing, intangibles
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