OECD Action 8 and the Need for Market Data

Authored by David R. Jarczyk, this article discusses the September 2014 updates to the OECD Guidance on Transfer Aspects of Intangibles, specifically Action 8 under OECD BEPS plan and the need for market data beyond royalty rates. 

Versions Published:

  • October 7, 2014 TP Week, International Tax Review
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.