What is so different about hard-to-value intangibles?
On 23 May the OECD published a Public Discussion Draft on Implementation Guidance on Hard-to-Value intangibles (HTVIs). Comments are due by 30 June 2017, so hurry. 1. Introduction All guidance by the CFA and the opportunity to comment is appreciated, especially on a major topic like intangibles. That being said, I think that this paper…