Transfer Pricing of Intangibles: New Discussion Draft from the OECD
17 September 2013, 1.00 pm CEST
Host: Achim Roeder
Presenter: John Henshall
The OECD has published a revised discussion draft on the transfer pricing aspects of intangibles. As well as the long-running project to provide greater clarity, the transfer pricing of intangibles is a key part of the OECD’s broader project to address base erosion and profit shifting. What does your organisation need to consider? We'll discuss:
- Where the draft has reached on its journey, and what can be predicted about the destination.
- The definition of intangibles, and guidance on company names.
- The importance of functions, assets and risks and consistency with contractual terms.
- Comparability and methodologies.
- Pricing other transactions – location savings, group synergies etc.
- Next steps and timetable.
Keep abreast of significant developments.