tangibles

The (Self-) Funding of Intangibles [electronic journal].




tangibles

The Intangibles Song in Takeover Announcements: Good Tempo, Hollow Tune [electronic journal].





tangibles

OECD meets with business commentators on the valuation of intangibles for transfer pricing purposes 7-9 November 2011

Meeting with Business Representatives on definitional and ownership issues related to transfer pricing of intangibles: 7-9 November 2011




tangibles

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles




tangibles

Revised complete edition of public comments received on the discussion draft on the Transfer Pricing Aspects of Intangibles

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.




tangibles

OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.




tangibles

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.




tangibles

OECD publishes comments received on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published.




tangibles

Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)

Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting




tangibles

Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles)

On 4 June 2015, interested parties were invited to comment on a discussion draft on Action 8 (Hard-to-value intangibles) of the BEPS Action Plan.




tangibles

OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles

Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.




tangibles

Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.




tangibles

OECD releases new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10

Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method under BEPS Action 10.




tangibles

The valuation of digital intangibles: technology, marketing and internet / Roberto Moro Visconti

Online Resource