The European Commission has published a draft report on the use of economic valuation techniques in transfer pricing, which was adopted by EU Joint Transfer Pricing Forum during their meeting held 22 June 2017. The draft report is a working paper prepared for discussion purposes.
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Background
1. Chapter VI and IX of the OECD Transfer Pricing Guidelines ("TPG") recognise economic valuation techniques as useful for determining the transfer pricing consequences of a transfer of intangible…