India - Marketing Intangibles: An Indian Perspective
- S.K. Bilaney
- International Transfer Pricing Journal, 2016 (Volume 23), No 6
- 19 October 2016
The author discusses the approach of the Indian tax authorities to the contentious issue of marketing intangibles, and examines related rulings by various Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports.