International/Netherlands - BEPS Guidance on Transfer Pricing Aspects of Intangibles and the Need for Substance and Transfer Pricing Documentation
- E. Sporken; P. Visser
- International Transfer Pricing Journal, 2015 (Volume 22), No 1
- 22 January 2015
The authors discuss the guidance released by the OECD and G20, under the Base Erosion and Profit Shifting initiative, with regard to transfer pricing aspects of intangibles. In the context of intangibles and OECD developments, the authors also discuss Dutch transfer pricing regulations as issued in November 2013.