Opinion Statements

Transfer Pricing: Valuation of Intangibles and Simplification - A Summary of Key Issues at the International Level

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:


CFE Opinion Statement on the special considerations for intangibles in the OECD Transfer Pricing Guidelines

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.



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