OECD consults on transfer pricing for intangibles

The OECD’s Base Erosion and Profit Shifting (BEPS) project is seeking feedback on a discussion draft relating to Action 8 of its plan, concerning transferring pricing arrangements for intangibles

Action 8, ‘Assure that transfer pricing outcomes are in line with value creation: Intangibles’, is looking at the development of rules to prevent BEPS by moving intangibles among group members, and involves updating the guidance on cost contribution arrangements.

The latest discussion draft sets out a proposed revision to Chapter VIII of the Transfer Pricing Guidelines and is intended to align the guidance in that chapter with the other elements of Action 8 which have already addressed in guidance which was  released in September 2014.

The deadline to submit comments is 29 May 2015, and feedback should be sent by email to TransferPricing@oecd.org in both PDF and Word format.

There will be a public consultation meeting on this topic in Paris planned for 6 or 7 July 2015. Details of how to attend the public consultation meeting will be available on the OECD website shortly.

The discussion draft is available here

Pat Sweet |Reporter, Accountancy Daily [2010-2021]

Pat Sweet was the former online reporter at Accountancy Daily and contributor to the monthly Accountancy magazine, pub...

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