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 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
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