Transfer Pricing: Valuation of Intangibles and Simplification – A Summary of Key Issues at the International Level

In this note, the elected Chairman of the Fiscal Committee of the CFE, Mr Piergiorgio Valente, provides a general outline of issues regarding the valuation of intangibles in the transfer pricing context in light of the OECD’s simplification initiative by way of introduction to the CFE Opinion Statements in this regard that follow.