Guidance for Tax Administrations on the Application of the Approach to Hard-to‑Value Intangibles, BEPS Action 8
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/guidance-for-tax-administrations-on-the-application-of-the-approach-to-hard-to-value-intangibles-beps-action-8_5e402215-en.html
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Action 8 of the BEPS Action Plan mandated the development of transfer pricing rules or special measures for transfers of hard-to-value intangibles aimed at preventing base erosion and profit shifting by moving intangibles among group members. The outcome of this work is found in Section D.4 of the Revised Chapter VI of the Transfer Pricing...
