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Intangibles are one of the most challenging topics in the transfer pricing area, both from a theoretical perspective and because of the number and size of the disputes that arise in relation to their recognition and valuation. This became obvious in the OECD project on the transfer pricing aspects of business restructuring. The OECD Committee on Fiscal Affairs decided to commence a new project examining the transfer pricing aspects of intangibles, to be carried out by Working Party No. 6 on the Taxation of Multinational Enterprises.
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23-Mar-2012
The International Tax Review has nominated 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!
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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 list of participants have now been published.
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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.
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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.
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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.
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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.
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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.
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02-Jul-2010
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. Comments should be sent before 15 September 2010 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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