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The OECD releases new "Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles"

Publiziert in Fachliche News Mittwoch 04.07.2018
The OECD releases new "Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles"

This report contains guidance for tax administration on the application of the approach to hard-to-value intangibles (HTVI), under BEPS Action 8.

This new guidance present the principles that should underlie the application of the HTVI approach by tax administration, with the aim of improving consistency and reduce the risk of economic double taxation. The new guidance also includes a number of examples clarifying the application of the HTVI approach in different scenarios; and addresses the interaction between the HTVI approach and the access to the mutual agreement procedure under the applicable tax treaty.

This report responds to the mandate contained in the 2015 BEPS Actions 8-10 report on Aligning Transfer Pricing Outcomes with Value Creation to develop guidance for tax administrations on the application of the approach to hard-to-value intangibles (HTVI). The HTVI approach was adopted as part of the Actions 8-10 Report in 2015 and it was subsequently incorporated in Chapter VI of the OECD Transfer Pricing Guidelines.

To download the report click here.

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