A rose by any other name..? The OECD's proposed revised definition of intangibles

Michelle Markham

Research output: Contribution to journalArticleResearchpeer-review


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.
Original languageEnglish
Pages (from-to)673 - 687
Number of pages15
JournalInternational Tax Review Intertax
Issue number11
Publication statusPublished - 2015

Cite this