Volume 43 (2015) / Issue 11

Michelle Markham, 'A Rose by Any Other Name …? The OECD’S Proposed Revised Definition of Intangibles' (2015) 43 Intertax, Issue 11, pp. 673–687


Recent political events and a rewrite of the OECD TP Guidelines’ chapter on intangibles are causing a considerable compliance challenge for multinationals. Tax authorities are running out of ways to increase tax revenues. Without venturing into the politically undesirable territory of tax rate increases, intangibles are one of the very few areas left to explore.

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ISSN: 0165-2826
ID: TAXI2015064