Why it is wrong to define intangibles as something of value
October 05, 2011
Sophie Ashley - TPW
The US Council for International Business (USCIB) has told the OECD that it opposes the definition of intangibles as “something of value”.
The USCIB was responding to the release by the OECD in January 2011 of a scoping document relating to its project on the transfer pricing aspects intangibles.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.