TEI Comments on OECD Hard-to-Value-Intangibles Draft

On June 29, 2017, Tax Executives Institute submitted comments to the OECD on its public discussion draft regarding Implementation Guidance on Hard-to-Value Intangibles under Action 8 of the OECD’s base erosion and profit shifting (BEPS) project.  The Institute’s comments focused on the need for guidance on what is and is not a hard-to-value intangible, when the use of ex post information is appropriate, and for more detailed examples.  TEI’s comments were prepared under the aegis of the Institute’s European Direct Tax Committee, whose chair is Nick Hasenoehrl.  Ben Shreck, TEI Tax Counsel, assisted in the preparation of TEI’s comments. 

Download the comment letter.