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India - Intellectual Property Migration: Analysis from an Indian Transfer Pricing Perspective

Country:
India
Author:
S.K. Bilaney
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 1
Published:
29 December 2011
The author considers several issues central to the migration of intellectual property to an associated enterprise in a low-tax or tax-privileged jurisdiction, including valuation methods and the taxation of any resulting gains. Challenges to such migration under the Direct Taxes Code Bill 2010 are also addressed.
 
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