As part of the work on updating the OECD Guidelines, contained inTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations regarding Chapter VI (intangible assets) have been revised some issues except those covered by the project BEPS.


The instructions contained in Chapter VI, in correspondence with Chapters I-III and IX are critical for the evaluation of the solutions used in capital transactions and licensing, the subject of which are intangible.

In the light of new developments, many of the simple methods of "tax optimization" loses its meaning of existence. Models license fees, which currently are used by related entities in capital groups should be audited, and the new tax projects must already be realized on any changes which, at least in Poland come quickly to the tax regulations.

The second conference on the draft amendments to Chapter VI, published in a document (the Revised Discussion Draft )  held in Paris in July 2013. While in November 2013, held public consultations on the project BEPS  Action plan 8 (intangible assets).

The draft changes proposed in the Action Plan 8 retained many solutions contained in the Revised Discussion Draft and made some records as a brief (highlighted gray background), for which intensive work such as:

  • ownership in the concept of the legal and economic owner, 
  • intangible assets hard to value the transaction date
  • guidelines for the allocation method profit (Profit Split). 

In September of 2014. It was published a new document- Guidance on Transfer Pricing Aspects of Intangibles  

We are watching developments and take an active part in the discussion on the proposed changes because of our main specialization in the valuation of intangible assets and designing models for licensing fees for local and international capital groups.

We invite you to contact us.