The OECD’s Working Party 6, of the Committee on Fiscal Affairs, met yesterday in Paris to discuss a new project on the transfer pricing aspects of intangibles, which may lead to a revision of chapters six and eight of the transfer pricing guidelines (TPG).
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals