At the forefront of tax policy development for intangible assets is the OECD’s Working Party No 6 and Michelle Levac, the group’s chairwoman, spoke exclusively to International Tax Review about how intangible assets are assessed and what difference, realistically, the new guidelines will make when they are finally published
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year