The OECD Discussion Draft on Intangibles
The OECD on June 6 issued a discussion draft containing a proposed ‘‘Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions’’(see Doc 2012-12174 or 2012 WTD 110-25). The guidance was not expected until late 2013, but on June 4 Joseph Andrus, head of the OECD’s Transfer Pricing Unit,surprised the international tax community by announcing that the discussion draft would be released later in the week.
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