What you need to know about the OECD’s recent TP reports
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.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.