Transfer Pricing & BEPS

OECD Action 8 and the Need for Market Data

By October 7, 2014August 9th, 2021No Comments

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