India - Marketing Intangibles: The Latest Controversy
- A.J. Casley; B. Timbadia
- International Transfer Pricing Journal, 2011 (Volume 18), No 3
- 12 May 2011
As the OECD tackles its new project on intangibles, recent tax audit activity and two recent cases in particular have opened up the issues around marketing intangibles. This article revisits those issues to see what can be learned.