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Transfer pricing and intangibles – part 3: valuing intangibles for the purposes of Subdivision 815-B and the 2017 OECD Transfer pricing guidelines


Parts 1 and 2 of this article considered the analysis of intangibles under the transfer pricing rules in Subdiv 815-B of the Income Tax Assessment Act 1997 (Cth) and under the OECD’s 2017 Transfer pricing guidelines for multinational enterprises and tax administrations (2017 OECD TP guidelines), respectively. Part 3 of this article considers how transfers of intangibles or rights in
intangibles might be valued under the 2017 OECD TP guidelines, and compares this with how arm’s length conditions are identified in Subdiv 815-B in relation to such transfers.

Author profile

Damian Preshaw CTA
Damian is a transfer pricing specialist with more than 25 years’ experience in both the private sector and with the Australian Taxation Office and provides specialist transfer pricing services to accounting firms and law firms. Prior to establishing Damian Preshaw Consulting Pty Ltd, Damian was a director in KPMG’s Transfer Pricing Services Group in Melbourne for 12 years. In this capacity, Damian advised a wide variety of multinational clients on transfer pricing and profit attribution issues with a special focus on dispute resolution, financial services, financial transactions and business restructuring. Before joining KPMG, Damian was an international tax counsel in the ATO’s Transfer Pricing Practice in Canberra where he was extensively involved in the ATO’s transfer pricing rulings program and was an Australian delegate to the OECD’s Working Party No.6 (Taxation of Multinational Enterprises) from 1994 to 2003. - Current at 27 June 2022
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