Transfer pricing

Transfer Pricing Aspects of Intangibles - News and Events

 

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

24-Sept-2012

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles.  The comments received in response to this invitation have been published.

 

OECD releases a discussion draft on the transfer pricing aspects of intangibles

06-Jun-2012

Working Party No. 6 of the OECD Committee on Fiscal Affairs invites public comments on proposed revisions of the provisions of Chapter VI of the OECD Transfer Pricing Guidelines; and a proposed revision of the Annex to Chapter VI. Comments on the proposed revisions should be sent before 14 September 2012 to Joe Andrus, Head of the Transfer Pricing Unit (joe.andrus@oecd.org).

OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter VI of the OECD Transfer Pricing Guidelines

06-Jun-2012

Working Party No. 6 of the OECD Committee on Fiscal Affairs invites public comments on proposed revisions of the section on Safe Harbours in Chapter VI of the OECD Transfer Pricing Guidelines and associated sample memoranda of understanding for competent authorities to establish bilateral safe harbours. Comments on this discussion draft should be sent before 14 September 2012 to Joe Andrus, Head of the Transfer Pricing Unit (joe.andrus@oecd.org).

OECD to simplify transfer pricing rules

27-Mar-2012

Meeting at the OECD's first Global Forum on Transfer Pricing, tax officials from 90 countries agreed on the need to simplify transfer pricing rules, strengthen the guidelines on intangible issues and improve the efficiency of dispute resolution.

OECD nominated as a leading force on global transfer pricing development

23-Mar-2012

The International Tax Review has nominated the OECD as a leading force on global transfer pricing development, for work that aims to provide clearer guidelines on the definition of intangible assets. Vote for us!

OECD meets with business commentators on definitional and ownership issues related to transfer pricing rules for intangibles

16-Nov-2011

On 7-9 November 2011, Working Party No. 6's Special Session on the Transfer Pricing Aspects of Intangibles met with private sector representatives to discuss definitional and ownership issues related to intangibles. The agenda for the meeting, presentation material submitted by private sector participants and a list of participants has now been published.

OECD meets with business commentators on the valuation of intangibles for transfer pricing purposes

29-Mar-2011

On 21-23 March 2011, Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles met with private sector representatives to discuss the valuation of intangibles for transfer pricing purposes. The agenda for the meeting, presentation material submitted by private sector participants and list of participants have now been published.

OECD releases a scoping document for its new project on the transfer pricing aspects of intangibles

27-Jan-2011

Following an intensive consultation process in 2010, the OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles which was approved by the Committee on Fiscal Affairs on 25 January 2011.

OECD meets with business commentators on the scoping of its project on the transfer pricing aspects of intangibles

10-Nov-2010

On 9 November 2010, Working Party No. 6 met with commentators from the private sector to discuss the scoping of its new project on the Transfer Pricing Aspects of Intangibles. The agenda for the day has now been published.

Public comments received on the scoping of a new project on the Transfer Pricing Aspects of Intangibles

23-Sep-2010

On 2 July 2010, the OECD Committee on Fiscal Affairs released an invitation to comment on the scoping of a future project on the Transfer Pricing Aspects of Intangibles, to be carried out by Working Party No. 6 on the Taxation of Multinational Enterprises. The OECD has now published the comments received. These comments will be discussed by the Working Party at its November 2010 meeting.

OECD approves the 2010 Transfer Pricing Guidelines

22-Jul-2010

The OECD Council has today approved the 2010 version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapters I-III were substantially revised, with new guidance on the selection and application of transfer pricing methods and on comparability analysis. A new Chapter IX on the transfer pricing aspects of business restructurings was added.

OECD invites comments on the scoping of its future project on the Transfer Pricing Aspects of Intangibles

From 2-Jul-2010 to 15-Sept-2010

The OECD is considering starting a new project on the Transfer Pricing Aspects of Intangibles and is inviting comments from interested parties on the scoping of such a project.

 

 

 

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