OECD project on intangibles: OECD releases highly anticipated Discussion Draft of Chapter VI of the OECD Guidelines on "Intangibles"

Tax Insights ()

Almost one and a half years ahead of the original timeline on 6 June 2012, the OECD published the first public Discussion Draft, Revision of Chapter VI ("the Intangibles chapter") of the OECD Transfer Pricing Guidelines and Related Provisions. The OECD has made immense progress since the kick off meeting held together with business commentators in November 2010.

We provide the highlights and our initial comments on this Discussion Draft.