Transfer Pricing & BEPS

Comment on Discussion Draft on the Transfer Pricing Aspects of Intangibles

By September 30, 2012August 9th, 2021No Comments

Authored by David R. Jarczyk, this article provides a response to the OECD’s request for comment on the transfer pricing aspect of intangibles. The comments within highlight common misconceptions related to the application of the CUT/CUP method, along with recommendations for the expansion of the comparability analysis section.

Versions Published In:

  • September 30, 2012 OECD.org