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Transfer pricing: intangibles

printer Mail

The OECD has published comments it has received on the scoping of a new project on the transfer pricing aspects of intangibles. The project is due to begin at some point in 2011. The initial ‘scoping’ consultation invited comments on the following:

  • the most significant issues encountered in practice in relation to the transfer pricing aspects of intangibles;
  • any shortfalls in the existing OECD guidance;
  • areas in which the OECD could usefully do further work; and
  • the format of the final output of the OECD work.