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OECD intangibles scope delivers a mixed reaction

February 09, 2011

Sophie Ashley - TPW

The scoping document produced by the OECD, for its project on the transfer pricing aspect of intangibles, raises questions about definitions and the status of valuation methods, transfer pricing professionals have told TPWeek.

Arwed Crüger, a partner of WTS, a tax consultancy, who spoke at the meeting in Paris in November when taxpayers, officials and advisers discussed the project’s scope, has some reservations about the document.

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