The business federation SwissHoldings represents the interests of 61 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). SwissHoldings is pleased to provide comments on the OECD Discussion Draft of the Proposed Modifications to the existing guidance in Section D.3 of Chapter VI) (hereafter referred to as “the Draft”).
OECD Discussion Draft: BEPS Actions 8 – Hard-to-Value Intangibles
