Additional clarification is still to be provided in the new OECD guidance on marketing intangibles

The Marketing Intangible Proposal presented in the OECD’s Public Consultation Document (released on February 13, 2019) does not provide taxpayers and tax administrations with a clear guidance on the potential issues arising from its application. Rather, we believe that some aspects may exacerbate the challenges of base erosion and profit shifting and contradict the result of the BEPS Actions 8-10.

Our concerns related to the Marketing Intangible Proposal focus on four overall issues:

We provided our comments on 06 March 2019.