Monthly Archives: September 2009

OECD: Revised transfer pricing guidelines draft issued

The OECD has issued a draft of revised transfer pricing guidelines; the draft considers particularly the comparability analysis and transactional profit methods of transfer pricing, with the revisions following from discussions on these methods over the last three years. The first example (Annex I) considers intangible assets, and the second (Annex II) looks at marketing intangibles.