27 June 2018 OECD releases guidance for tax administrations on application of approach to hard-to-value intangibles The Organisation for Economic Co-operation and Development (OECD) released final guidance on June 21, for tax administrations on the application of the approach to hard-to-value intangibles (the Final Guidance). The Final Guidance has been incorporated into the OECD Transfer Pricing Guidelines (OECD TPG), as an annex to Chapter VI. Document ID: 2018-1309 |
