OECD publishes further guidelines on the implementation of BEPS Actions 8 and 10

To guide further implementation of the BEPS agenda, the OECD has now published a report on ‘Hard to value intangibles (HTVI) - Action 8’ and a revised guidance on the application of the ‘Transactional Profit Split Method - Action 10' for the determination of transfer prices.

Both reports can be accessed by the links below:

Guidance on BEPS Action 8

Revised Guidance on BEPS Action 10


Gerry Cook