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OECD's 'Intangible' Solution!

Published on Thu, Oct 16,2014 | 08:02, Updated at Thu, Oct 16 at 08:12Source : |   Watch Video :

At the 2014 IFA Congress in Mumbai today, CNBC-TV18’s Payaswini Upadhyay spoke to Caroline Silberztein, Principal Partner, Baker & McKenzie Paris. Caroline was part of the panel on Tax issues related to intangibles. Caroline was the head of the OECD transfer pricing unit from 2001 to 2011, and led the 2010 update of the OECD Transfer Pricing Guidelines. In the interview, Caroline talks about OECD’s approach and challenges faced by it in defining ‘intangibles’. She also explains OECD’s approach and the need for guidance on Transfer Pricing principles on guarantees, location savings, goodwill and valuation of intangibles. She also weighs in on the concerns of developing countries like India on the issue of intangibles and how the OECD has factored those in its September paper on Base Erosion & profit Shifting.


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