Transfer Pricing Blog
Dealing Effectively with the Challenges of Transfer Pricing
This OECD report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the...
OECD Discussion Draft on Transfer Pricing Aspects of Intangible Assets
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...