Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles

05/07/2017 - On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. The OECD is grateful to the commentators for their input and now publishes the public comments received.