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On 6th June, the Organization for Economic Co-operation and Development (“OECD”) published a discussion draft with the objective to revise the special considerations for intangibles in Chapter VI of the OECD transfer pricing guidelines. Public comments are expected on 14th September but even though this document has to be considered as an interim report (the “Report”), which does not necessarily reflect a consensus and is still subject to changes, it already appears to be an important step, not only in the world of transfer pricing but also for Luxembourg in the future since the intangibles and knowledge in general are becoming a critical subject for the country.
What particular interest could the Luxembourg market find in this Report? Luxembourg is amongst the...
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