The Organisation for Economic Co-operation and Development (OECD), which helps member nations strive for better global standards (and which publishes Transfer Pricing Guidelines) will begin to update their transfer pricing guidelines in 2011.  OECD’s Working Party No.6 will examine the legal and economic ownership and taxation of intangibles in addition to valuation methods.

“The fact that the OECD is ‘attacking’ the issue of intangible property taxation means that significant time will be spent determining the proper way to value intangibles,” says David R. Jarczyk of ktMine.  See Jarczyk and Urquidi’s related article, “Increased IRS Transfer Pricing Regulation Increases Opportunities for Appraisers” in the September 2009 Business Valuation Update™.