Title

A rose by any other name…? The OECD’S proposed revised definition of intangibles

Date of this Version

2015

Document Type

Journal Article

Publication Details

Citation only

Markham, M. (2015). A rose by any other name…? The OECD’S proposed revised definition of intangibles. Intertax, 43 (11), 673-687.

Access the journal

2015 HERDC submission

© Copyright, Kluwer Law International, 2015

ISSN

0165-2826

Abstract

Recent political events and a rewrite of the OECD TP Guidelines’ chapter on intangibles are causing a considerable compliance challenge for multinationals. Tax authorities are running out of ways to increase tax revenues. Without venturing into the politically undesirable territory of tax rate increases, intangibles are one of the very few areas left to explore.

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This document has been peer reviewed.