Market leading insight for tax experts
View online issue

OECD consults on guidance for hard-to-value intangibles

printer Mail

The OECD invites comments by 30 June 2017 on a discussion draft of guidance on the approach to pricing transfers of hard-to-value intangibles, as required by the final report on Action 8–10 of the BEPS action plan.

Action 8 of the BEPS action plan mandated the development of transfer pricing rules or special measures for transfers of hard-to-value intangibles, aimed at preventing base erosion and profit shifting by moving intangibles among group members.

The discussion draft seeks comments on the guidance only, not on the approach itself, as agreed under Action 8 of BEPS. See

Issue: 1355
Categories: News , International taxes