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Transfer pricing perspectives: Winds of Change - PwC

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Following the completion <strong>of</strong> the revisions <strong>of</strong> ChaptersI‐III and the new Chapter IX, the OECD has decided toembark on two new transfer <strong>pricing</strong> projects: a review<strong>of</strong> administrative aspects <strong>of</strong> transfer <strong>pricing</strong>, and anambitious project on transfer <strong>pricing</strong> and intangibles.The transfer <strong>pricing</strong> and intangibles project hasalready generated a significant amount <strong>of</strong> interestfrom the business community. Furthermore, otherorganisations, such as the United Nations, are alsoundertaking transfer <strong>pricing</strong>-related initiatives, whichthe OECD will certainly keep track <strong>of</strong> in the comingyears. There is no doubt that exciting times lie aheadfor the OECD.<strong>Transfer</strong> Pricing Perspectives. October 201177

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