Intangibles and Transfer Pricing: The Perils Faced by Multinationals in India

This article explores the implications and challenges of transfer pricing, with special reference to intangibles in India. As transfer pricing policies, procedures and enforcement cannot be viewed in isolation, but must be studied in a broad international context, these differences are ascertained in the context of intangibles between India and its top seven foreign direct investor countries. Further, an attempt is made to trace case decisions on the transfer pricing of intangibles in India.