Transfer pricing

Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

 

On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

Public Consultation 

At this stage, a public consultation on the comments received is not envisaged. 

 

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