The OECD has published the comments received on the discussion draft on implementation guidance for hard-to-value intangibles (HTVI), which is based on the approach developed as part of BEPS Action 8 and described in Chapter VI of the Transfer Pricing Guidelines. The discussion draft presents the principles that should underlie the implementation of the HTVI approach and provides a number of examples to clarify the implementation of the HTVI approach in different scenarios. The discussion dr…