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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.

Download the "OCED discussion draft on intangibles" article on Tax Notes International featuring perspectives from Deloitte by Alan Shapiro, Arindam Mitra, John Henshall, and Gretchen Sierra.

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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