The Resource Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers

Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers

Label
Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
Title
Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
Creator
Subject
Language
eng
Summary
This article discusses the revised OECD transfer pricing guidance following BEPS Action 8 (intangibles) specifically with respect to the use of valuation techniques as one of the OECD recognized methods or as a useful tool in estimating the arm's-length price for the transfer of intangibles. In applying valuation techniques, it is important that the arm's-length principle is considered. In addition, the assumptions and valuation parameters used should be properly substantiated and documented
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2016),
http://library.link/vocab/creatorName
  • Jie-A-Joen, C
  • Lu, L. (Liu)
  • Aron, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • transfer pricing
  • arm's length principle
  • intangibles
Label
Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
Instantiates
Publication
Label
Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
Publication

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