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.
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.