Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions

Journal
Helderman, L.; Sporken, C.J.E.A.
International
International Transfer Pricing Journal 2012 (Volume 19), No. 6
Format/Price
JournalUSD 45

This article examines the OECD’s discussion draft of Chapter VI from a Dutch transfer pricing perspective. The new OECD Chapter VI (to be included in the OECD Transfer Pricing Guidelines when finalized) aims to provide further guidance on intangibles.