International - Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions
- L. Helderman; E Sporken
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 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.