Ten Highlights of OECD’s Discussion Draft on Intangibles

TP Week highlights key points contained in OECD’s Discussion Draft on Intangibles

Jun 12, 2012

TP on intangibles to reflect FAR analysis, says OECD draft

OECD releases interim draft on Working Party No. 6's work on transfer pricing aspects of intangibles; TP outcomes in cases involving intangibles should reflect the functions performed, assets used, and

Jun 07, 2012

Canada proposes deemed dividend tax on transfer pricing adjustments

Canada Budget 2012 proposes secondary adjustment for Transfer Pricing additions; Transfer pricing adjustment increasing Canadian income to be regarded as 'deemed dividend' income of non-resident shareholder in Canadian corporation; WHT

Apr 12, 2012

OECD to simplify transfer pricing rules, develop 'how-to' manual for risk assessment

Essential to simplify TP rules, strengthen guidelines on intangible issues and improve dispute resolution; Need to take into account views of all countries; Global Forum on Transfer Pricing to develop

Mar 28, 2012