Our IP Valuation service welcomes the opportunity to comment on the OECD’s Discussion Draft on Implementation guidance on hard-to-value intangibles issued on 23 May 2017.

Copenhagen Economics believes that additional clarifications on the proposed guidance and examples will help mitigate potential misinterpretations from both the taxpayer and the tax administration. It is our opinion that clear and pragmatic guidance on hard-to-value intangibles would represent a further step in the direction of fostering transparency, certainty, and economic soundness.

Read more comments on OECD’s website
Download our public discussion draft

For further information, please contact Hendrik Fügemann