OECD invites discussion on transfers of hard-to-value intangibles

New draft contained in Base Erosion Profit Shifting (BEPS) intended to improve consistency and reduce risk of double taxation.
OECD invites discussion on transfers of hard-to-value intangibles

The Organisation for Economic Cooperation and Development (OECD) last week invited input into its guidance to tax administrations on how to implement transfer pricing guidelines on hard-to-value intangibles.

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