Transfer pricing

Revised complete edition of public comments received on the discussion draft on the Transfer Pricing Aspects of Intangibles

 

29/10/2012- On 6 June 2012, the OECD invited comments from interested parties on its Discussion Draft of proposed revisions to Chapter VI of the Transfer Pricing Guidelines.  The OECD has now published the comments received

 

The OECD is grateful to the commentators for their input, which will be discussed by Working Party No. 6 of the Committee on Fiscal Affairs at its November 2012 meeting and at a Public Consultation to be held in Paris on 12 – 14 November 2012. 

 

The previous edition released on 28 September 2012 has been replaced with this revised complete edition to take into account all comments received in response to this invitation.  Additional comments were received from the following:

 

BUSINESSEUROPE

CFE

WILKIE, SCOTT

 

The comments were submitted by the following parties:

 

A3F

AEDAF

ALIXPARTNERS ASIA

ALTUS ALLIANCE

BAKER & MCKENZIE

BARSALOU LAWSON

BATES WHITE

BDI

BDO

BIAC

BIPC

BRONSON,  MARK, JOHNSON, MICHELLE, WEBBER, SIMON

CBI

CENTRUM CEN TRANSFEROWYCH

CHARTERED INSTITUTE OF TAXATION

CICBV

CMS BUREAU FRANCIS LEFEBVRE

CONTENTIVE CONSULTING LLC

CROWE HORWATH

DELOITTE SINGAPORE

DELOITTE

DIAGEO

DREWNO, JOHN K

DUFF & PHELPS

DURST, MICHAEL C

ERNST & YOUNG

FEDERATION OF EUROPEAN ACCOUNTANTS

FIDAL

FRESHFIELDS BRUCKHAUS DERINGER

GRANT THORNTON

IBA TAXES COMMITTEE

ICAEW

IFA GRUPO MEXICANO

INTERNATIONAL TAX CENTER LEIDEN

JAPAN FOREIGN TRADE COUNCIL

KPMG FINLAND

KPMG

KTMINE GLOBAL IP INTELLIGENCE

MACFARLANES

MANZIY, OLGA AND MAUKONEN, KULLERVO

MARCELA ASTUDILLO MOYA AND MA. ENRIQUETA MANCILLA RENDÓN

MCDERMOTT WILL & EMERY DALLAS

MDW CONSULTING

MEDEF

MEXICAN CHARTERED ACCOUNTANTS INSTITUE

NATIONAL FOREIGN TRADE COUNCIL

NERA ECONOMIC CONSULTING

PHILLIPS, JAMES

PWC

RICHTER CONSULTING

ROYALTYSTAT

RSM INTERNATIONAL NETWORK

SALANS

SCHLÜTTER BORNHEIM SEITZ

SKP-MUMBAI

STUDIO MUSSELLI

TAXAND

TEI

TORVIK, ODDLEIF

TRANSFER PRICING ASSOCIATES

TRANSFER PRICING CONSORTIUM

TRANSFER PRICING DISCUSSION GROUP

TREATY POLICY WORKING GROUP

TRUE PARTNERS CONSULTING

USCIB

VNO-NCW

WTS

 

 

 

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