The OECD has published on its website the comments received by interested parties on its revised discussion draft on transfer pricing aspects of intangibles. The input received from more than sixty commentators will be discussed by the OECD’s Committee on Fiscal Affairs at its meeting in November 2013. The OECD’s project is concerned with aspects such as the definition and valuation of intangibles. Although this project commenced some time ago it is closely related to the OECD’s work on base erosion and profit shifting.
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