Transfer Pricing Associates

OECD Publishes New Draft on Intangibles

post Monday June 11, 2012

Tags: intangibles, new, oecd, regulation, transfer pricing, working party #6


The OECD announced in 2010 that it was launching a project reviewing the transfer pricing component of intangibles. Since the announcement the OECD has held three public consultations, most recently a business consultation in November 2011. It was there that the business community recommended the OECD release interim drafts of work as the project progresses.

The document recently launched by OECD Working Party #6 contains:

As the paper released is just an interim draft, it is not recognized as a consensus document to adjust current practices. However, the OECD hopes that the release will aid its work on the project to have businesses input and feedback on the draft and their current work.

Readers should remember however, that the draft does not represent a complete picture of the revisions and is just a part of the current project’s goals. The Working Party still plans to address:

This most recently released working paper describes the process for transactions between associated entities to be managed so that they accurately determine the relevant income and expenses and ensure entities receive the same tax rate as if they were unconnected.

Article sources: OECD &

Image source: OECD

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