Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles withi

Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular cha

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen