- Internacional
- junio 26, 2018
Guidance for Tax Administrations on HTVI
Application of the Approach to Hard-to-Value Intangibles - BEPS Action 8
OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles, under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method, under BEPS Action 10.