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Hard-to-value intangibles

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The OECD has produced a report on the state of implementation of the agreed approach to ‘hard-to-value intangibles’ (HTVI) by members of the inclusive Framework on BEPS to ‘provide tax administrations and taxpayers with a better understanding of the extent to which the HTVI approach has been adopted and applied in practice by countries around the world, with the aim to reduce misunderstandings and disputes between governments’. The HTVI approach resulted from work done under BEPS Action 8 in 2015 and was formally incorporated into the OECD Transfer Pricing Guidelines as Section D.4 of Chapter VI.

Issue: 1514
Categories: News