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International - Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions

Country:
International
Author:
L. Helderman; E Sporken
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 6
Published:
1 November 2012
This article examines the OECD’s discussion draft of Chapter VI from a Dutch transfer pricing perspective. The new OECD Chapter VI (to be included in the OECD Transfer Pricing Guidelines when finalized) aims to provide further guidance on intangibles.
 
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