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  

Jingyi Wang

The University of Hong Kong

Date Written: June 1, 2013

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.

Keywords: OECD, transfer pricing, intangibles

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: https://ssrn.com/abstract=2322431

Jingyi Wang (Contact Author)

The University of Hong Kong ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

Paper statistics

Downloads
158
Rank
153,085
Abstract Views
722