On May 23, 2017 the OECD published a Public Discussion Draft on on Implementation Guidance on Hard-to-Value Intangibles. The discussion draft 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.
Interested parties had until June 30, 2017 to submit their comments and from the document we understand that 42 persons/organizations have submitted comments on the discussion draft.
Click here to be forwarded to the comments received on Public Discussion Draft: “BEPS ACTION 8 Implementation Guidance on Hard-to-Value Intangibles” as published by the OECD on July 5, 2017.
Click here to be forwarded to the Public Discussion Draft titled: “BEPS ACTION 8 Implementation Guidance on Hard-to-Value Intangibles” as released by the OECD on May 23, 2017.
Are you looking for other BEPS documents then have a look at our BEPS LIBRARY, which is very complete.
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