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Intangibles and transfer pricing paper

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Published on 22 Aug 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • defining intangibles
  • OECD guidance on the transfer pricing aspects of intangibles
  • typical cross-border arrangements involving intangibles.

Author profiles

Ockie Olivier
Ockie leads Deloitte’s transfer pricing team in Perth. Ockie advises multinationals on all aspects of transfer pricing, including negotiating advance pricing agreements and mutual agreement procedures with the ATO and foreign tax authorities in various jurisdictions on a broad range of cross-border transactions, including dealings involving intangibles, technical services and commodity sales. Ockie also specialises in the transfer pricing aspects of financing arrangements, and has extensive experience in advising clients in the energy and resources industry on financing arrangements and the application of the arm’s length debt test - Current at 26 June 2019
Belinda Kiem CTA
Belinda is a Senior Manager in Deloitte’s transfer pricing team in Perth. Belinda has almost 10 years experience in transfer pricing and Australian corporate and international tax, working with large multinationals, in particular in the technology and energy and resources industries. Recently, Belinda has focused on the areas of transfer pricing controversy and intellectual property - Current at 26 June 2019

 

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