After urging the OECD Working Party No6 the discussion draft on transfer pricing aspects of intangible assets was published some time ahead of the expected 2013 release date.

Topics include identifying intangibles, identification of parties entitled to intangible related returns, transactions involving the use or transfer of intangibles, determining arm’s length conditions in cases involving intangibles, selection of the most appropriate transfer pricing method, determining arm’s length prices involving the use of intangibles in connection with the sale of goods or services and determining arm’s length prices for transactions involving the transfer of intangibles or rights in intangibles.

Source: http://www.oecd.org/dataoecd/39/61/50526258.pdf