Transfer pricing aspects of intangibles

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

Following an intensive consultation process in 2010 (see contributions received from the business community and report on the November meeting with commentators), the Committee on Fiscal Affairs approved on 25 January 2011 the scope of its new project on the transfer pricing aspects of intangibles. The OECD has now released the scoping document.

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