Bedrijfskunde

Transfer Pricing and Intellectual Property

Transfer Pricing and intangibles are one of the most important areas of Transfer Pricing at the moment. General consensus among taxpayers and tax authorities alike is that there is currently insufficient international guidance, in particular regarding the definition, identification and valuation of intangibles for Transfer Pricing purposes. The outcomes of OECD’s project on intangibles are likely be far reaching and as such this promises to be the most challenging and ambitious project that OECD have undertaken to date.