Tax alert - Issue 12, June 2012
On 6 June, 2012, the OECD Working Party No. 6 (Working Party) of the OCED Committee on Fiscal Affairs released several discussion drafts regarding proposed changes to the OECD Transfer Pricing Guidelines. The focus of the proposed revisions is primarily on intangibles, safe harbours and timing issues.
© 2021 KPMG KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.
For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.