Article by Piergiorgio Valente, Chairman of the CFE Fiscal Committee, published in European Taxation, issue 12/2012, providing a general outline of issues regarding the valuation of intangibles in the transfer pricing context in light of the OECD's simplification intiative. See also the related two CFE Opinion Statements:
This is an opinion statement of the CFE Fiscal Committee on the OEDC discussion draft on the revision of the special consideration for intangibles in Chapter VI of the OECD Transfer Pricing guidelines and related provisions, submitted in September 2012.
This is an opinion statement prepared by the CFE Fiscal Committee on the OECD discussion draft on the proposed revision of the Safe Harbours section in Chapter IV of the OEDC Transfer Pricing Guidelines, submitted in September 2012.
This is an opinion statement prepared by the ECJ TaskForce of the CFE on the case law of the European Court of Justice on transfer pricing related to loans (decision of 21 January 2010 in Case C-311/08, SGI).
This is an opinion statement prepared by the ECJ TaskForce of the CFE on the decision of the European Court of Justice of 17 June 2010 in Case C-105/08, Commission v Portugal and the evidential requirements imposed by the ECJ in the context of infringement procedures.