A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles

Wang, J. (Jingyi)

A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles

Journal

Author

Wang, J. (Jingyi)

Country

International

Published Date

3 May 2013

Issue

International Transfer Pricing Journal 2013 (Volume 20), No. 3

DOI

https://doi.org/10.59403/24r8t6c

Document

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This article analyses the OECD Discussion Draft on transfer pricing of intangibles released in 2012. The author compares the new Draft with the existing OECD transfer pricing guidelines on intangibles. Improvements and imperfections within the Draft have been highlighted.

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A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles