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Previous	ITPJ/2012/6-1 Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and related provisions	ITPJ/2015/1-1 The OECD's new transfer pricing documentation standard	ITPJ/2015/1-10 Profit shifting and the United Kingdom	ITPJ/2015/1-2 BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation	ITPJ/2015/1-3 Transfer pricing provision not applicable to allotment of shares	ITPJ/2015/1-4 Developments regarding the transfer pricing method for exports of commodities	ITPJ/2015/1-5 Landmark case on the ability of tax authorities to disregard and recharacterize transactions	Next

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Biblioteca del Instituto de Estudios Fiscales

BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation Eduard Sporken and Peter Visser Electrónico