Marketing Intangibles: The Latest Controversy

Journal
Casley, A.J.; Timbadia, B.
India
International Transfer Pricing Journal 2011 (Volume 18), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.