The OECD has announced the release of new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10.
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Guidance for Tax Administrations on the Application of the Approach to Hard-to-value Intangibles (BEPS Action 8)
The new guidance for tax administration on the application of the approach to hard-to-value intangibles (HTVI) is aimed at reaching a common understanding and practice among tax administrations…