Day: October 13, 2026

Part 2 of the guide by Dr. Paul Valdivieso addresses pricing and valuation methods in accordance with OECD Transfer Pricing Guidelines. It emphasizes the selection of appropriate pricing methods, the importance of comparability in valuing intangibles, and the complexities involved in transactions with hard-to-value intangibles (HTVI), advocating for flexible deal structures that align with outcome risks.