Transfer Pricing & BEPS

Intangibles, Market Data and the OECD’s Action 8 Guidance

By November 25, 2014June 23rd, 2023No Comments

Authored by David R. Jarczyk, he challenges the perception that the Organization for Economic Cooperation and Development’s work on base erosion and profit shifting represents a move away from the arm’s-length standard and a surrender to the notion that insufficient market data exists for conducting comparability analyses. In fact, he says, the OECD’s latest draft on the transfer pricing of intangibles, far from lamenting the lack of available comparable data, suggests a deeper analysis of independent transactions and behavior by expanding the use of data from public sources.

Versions Published In:

  • November 25, 2014 Bloomberg BNA