After the OECD’s release of a scoping document, on its new project on the transfer pricing aspects of intangibles, Caroline Silberztein, head of the transfer pricing unit at the OECD Centre for Tax Policy and Administration, talks to Salman Shaheen of TP Week about the issues to be addressed, what areas could not be covered and what form the consultation process will take now.
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard