Authored by David R. Jarczyk, he challenges the perception that the Organization for Economic Cooperation and Development’s work on base erosion and profit shifting represents a move away from the arm’s-length standard and a surrender to the notion that insufficient market data exists for conducting comparability analyses. In fact, he says, the OECD’s latest draft on the transfer pricing of intangibles, far from lamenting the lack of available comparable data, suggests a deeper analysis of independent transactions and behavior by expanding the use of data from public sources.
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- November 25, 2014 Bloomberg BNA
