Transfer pricing Miscellaneous 2021

Transfer pricing and intangibles - part 1: Analysing intangibles under Subdivision 815-B

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2021


The analysis of intangibles under domestic transfer pricing rules and international transfer pricing guidelines continues to be a high priority area for tax jurisdictions, tax administrations and multinational enterprise (MNE) groups. These rules continue to evolve driven by the ever-increasing portion of the overall value of many MNE groups represented by intangibles and ongoing perceptions that profits are not being taxed in the jurisdiction where value is being added. This article considers the analysis of intangibles under Subdiv 815-B of the Income Tax Assessment Act 1997 and under the 2017 OECD transfer pricing guidelines. Part 1 considers the interpretation of the transfer pricing rules in Subdiv 815-B for the purposes of analysing intangibles. Part 2 will consider the analysis of intangibles under the 2017 OECD transfer pricing guidelines and include a number of case studies intended to highlight potential significant differences with Subdiv 815-B. Finally, part 3 will consider the valuing of intangibles for the purposes of Subdiv 815-B and the 2017 OECD transfer pricing guidelines (including the new concept of hard-to-value intangibles).

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Transfer pricing Miscellaneous 2021

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