What you need to know about the OECD’s recent TP reports
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What you need to know about the OECD’s recent TP reports

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The OECD released a number of reports relating to transfer pricing recently. The draft on intangible assets was released ahead of schedule in June, but the organisation has also produced a draft on safe harbours and memorandums of understanding and another on timing issues. Sophie Ashley considers the practical implications of these reports.

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