Comment on Discussion Draft on the Transfer Pricing Aspects of Intangibles

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
About the author: ktMINE
ktMINE
Based in Chicago, IL, ktMINE collects, organizes, and connects transactional and IP data to help you quickly and confidently perform research. ktMINE then take that data and turn it into real, actionable insights. Because ktMINE believes that there’s a big difference between data and intelligence.