The OECD has announced the publication of jurisdiction-specific information on the implementation of the hard-to-value intangibles approach developed as part of BEPS Action 8. --- OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS 16/12/2020 – The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI. The publication of this information is part of the monitoring process of the implementation...