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The OECD’s introduction of ex-post evidence could prove difficult in hindsight

Sophie Ashley
June 10, 2015
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The OECD, as part of action 8 of its BEPS plan, has released a discussion draft looking at the issue of hindsight and the arm’s-length pricing of hard-to-value intangible assets.

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Sophie Ashley worked at ITR between 2010 and 2015
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