The Resource Initial thoughts on the OECD discussion draft on special considerations for intangibles

Initial thoughts on the OECD discussion draft on special considerations for intangibles

Label
Initial thoughts on the OECD discussion draft on special considerations for intangibles
Title
Initial thoughts on the OECD discussion draft on special considerations for intangibles
Creator
Subject
Language
eng
Summary
This article discusses the Discussion Draft: Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions, focusing on selected issues of major concern, including insufficient affirmative guidance, anti-base erosion and anti-profit shifting provisions, entitlement to intangible related returns, bearing of costs, "important functions", "control" over own functions and functions performed by associated enterprises, proposed approach, treatment of comparability factors, goodwill, hindsight issues, examples, and intended legal effect
Citation source
In: Tax management international journal. - Arlington. - Vol. 41 (2012),
http://library.link/vocab/creatorName
  • Dunahoo, C.A
  • Glenn, H.E
  • Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • intangibles
  • transfer pricing
  • goodwill
Label
Initial thoughts on the OECD discussion draft on special considerations for intangibles
Instantiates
Publication
Label
Initial thoughts on the OECD discussion draft on special considerations for intangibles
Publication

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      52.3736660 4.9336932
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