OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles


23/05/2017 - Public comments are invited on a discussion draft which 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 Final Report on Actions 8-10 of the BEPS Action Plan (“Aligning Transfer Pricing Outcomes with Value Creation”) mandated the development of guidance on the implementation of the approach to pricing hard-to-value intangibles ("HTVI") contained in Section D.4 of Chapter VI of the Transfer Pricing Guidelines.

This discussion draft, which does not yet represent a consensus position of the Committee on Fiscal Affairs or its subsidiary bodies, presents the principles that should underline the implementation of the approach to HTVI, provides examples illustrating the application of this approach, and addresses the interaction between the approach to HTVI and the mutual agreement procedure under an applicable treaty.

Please note that comments are not sought on the approach to pricing HTVI agreed under BEPS Action 8 and which was published in the Final Report for Action 8-10 of the BEPS Action Plan. Commentators should concentrate solely on the proposed guidance contained in this discussion draft for the implementation of the approach.


Interested parties are invited to send comments on this discussion draft by 30 June 2017 by e-mail to [email protected] in Word format (in order to facilitate their distribution to government officials). Comments in excess of ten pages should attach an executive summary limited to two pages.

All comments received on this discussion draft will be made publicly available. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.