Driven by a confluence of fiscal, economic and accounting factors, a move towards disaggregating intangible assets from goodwill has quickly gathered pace. Jolyon Maugham examines the tax issues arising out of this process of disaggregation
Richard Collier and Aamer Rafiq, PwC
Mukesh Butani of Taxand India explains why the OECD’s revised discussion draft on intangibles is a step in the right direction
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
