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International - The Revised OECD Discussion Draft on Transfer Pricing Aspects of Intangibles

Country:
International
Author:
L. Helderman; E. Sporken; R. Okten
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 1
Published:
8 January 2014
In the second article of a series on the transfer pricing aspects of intangibles, the authors examine and summarize the most crucial changes made to the Discussion Draft of 6 June 2012. These changes are discussed in more detail, and conclusions and some recommendations for potential improvements are provided.
 
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