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June 27, 2018
2018-1309

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.

A Global Tax Alert, attached below, provides additional details.

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